511 NRPKT

Includes Form 511NR
(Nonresident and Part-Year

Resident Return)
2012 Oklahoma
Individual Income
Tax Forms and
Instructions for
Nonresidents and
Part-Year Residents
This packet contains:

Instructions for completing

the 511NR income tax form
511NR income tax form
2012 income tax table
Filing date:

Generally, your return must be

postmarked by April 15, 2013.

For additional information, see the

Due Date section in this packet.
This form is also used to file an

amended return. See page 6.
Want your refund faster?

See page 36 for Direct Deposit information.
How nonresidents and part-year

residents are taxed:
The Oklahoma taxable income of a part-year

individual or nonresident individual shall be
calculated as if all income were earned in
Oklahoma, using Form 511NR. The Federal
adjusted gross income (AGI) will be adjusted using
the Oklahoma adjustments allowed in 68 Oklahoma
Statutes (OS) Section 2358, to arrive at AGI from
all sources. The AGI from all sources is used to
determine the taxable income. The tax is then
calculated. At this point, the tax is prorated using
a percentage of the AGI from Oklahoma sources
divided by the AGI from all sources. This prorated
tax is the Oklahoma tax.
Whats New in the 2012 Oklahoma Tax Packet?

When computing depletion, you are limited to 50% of the net
income per well. See the instructions for Schedule 511NR-B,
line B8 on page 19.
Residence Defined
Resident...
An Oklahoma resident is a person domiciled in this state

for the entire tax year. Domicile is the place established
as a persons true, fixed, and permanent home. It is the
place you intend to return whenever you are away (as
on vacation abroad, business assignment, educational
leave or military assignment). A domicile, once established, remains until a new one is adopted.
A donation may be made from your tax refund to the following:

Support of Domestic Violence and Sexual Assault Services

Support of Volunteer Fire Departments
Oklahoma Lupus Revolving Fund
Oklahoma Sports Eye Safety Program
Historic Greenwood District Music Festival Fund
Public School Classroom Fund
Part-Year Resident...
See Form 511NR, pages 5 and 6 for more information. A

donation to the Public School Classroom Fund may also be
made if you have a balance due. See Form 511NR, line 55.
A part-year resident is an individual whose domicile was

in Oklahoma for a period of less than 12 months during
the tax year.
Nonresident...
Common Abbreviations
Found in this Packet
A nonresident is an individual whose domicile was not in

Oklahoma for any portion of the tax year.
IRC - Internal Revenue Code
Members of the Armed Forces...
OS - Oklahoma Statutes
Residency is established according to military domicile as

established by the Soldiers and Sailors Civil Relief Act.
OTC - Oklahoma Tax Commission

Sec. - Section(s)
When the spouse of a military member is a civilian and

has the same legal residency as the military member,
the spouse may retain such legal residency. They file a
joint resident tax return in the military members State of
Legal Residency (if required) and are taxed jointly under
nonresident rules as they move from state to state. If
the non-military spouse does not have the same legal
residency as the military member, then the same residency rules apply as would apply to any other civilian.
The spouse would then comply with all residency rules
where living.
Table of Contents
Residence Defined.................................................... 2
Who Must File?.......................................................... 3
Nonresident Spouse of
United States Military Member............................... 3
Estimated Income Tax............................................... 4
What is Oklahoma Source Income?........................ 4
Due Date..................................................................... 5
Not Required to File ................................................. 5
Schedule 511NR-A Instructions............................... 16-17
A nonresident who is stationed in Oklahoma on active

duty is exempt from Oklahoma Income Tax unless and
until the military member chooses to establish a permanent residence in Oklahoma. This exemption applies
only to military pay earned in Oklahoma by the servicemember; it does not include income earned by performing other services in the state. The earnings of the
spouse of the servicemember may be exempt; see the
Nonresident Spouse of United States Military Servicemember section.
Schedule 511NR-C Instructions............................... 21-24
Resident/Nonresident...
What is an Extension?.............................................. 5
Net Operating Loss .................................................. 5-6

When to File an Amended Return ........................... 6
All About Refunds .................................................... 6
Top of Form Instructions.......................................... 7-8
Form 511NR: Select Line Instructions .................... 9-15

When You Are Finished ............................................ 15
Schedule 511NR-B Instructions............................... 18-21
A nonresident filing a joint Federal return with an Oklahoma resident spouse may have options for filing the Oklahoma return(s). See Filing Status in the Top of Form
Instructions on pages 7 and 8 for further information.
Schedule 511NR-D Instructions............................... 24

Schedule 511NR-E Instructions .............................. 24
Schedule 511NR-F Instructions .............................. 24
2-D Barcode Information .......................................... 24
Tax Table ................................................................... 25-35

Direct Deposit Information....................................... 36
Assistance Information............................................. 36
Who Must File?
Nonresident Spouse of United

States Military Servicemember
Resident...
Every Oklahoma resident who has sufficient gross income to require the filing of a Federal income tax return
is required to file an Oklahoma return, regardless of the
source of income.
Under the Federal Military Spouses Residency Relief Act

(hereinafter the Act), a nonresident spouse of a nonresident servicemember may be exempt from Oklahoma
income tax on income from services performed in Oklahoma if all of the following facts are true:
Part-Year Resident...
Every part-year resident, during the period of residency,

has the same filing requirements as a resident. During
the period of nonresidency, an Oklahoma return is also
required if the Oklahoma part-year resident has gross
income from Oklahoma sources of $1,000 or more.
Nonresident...
Every nonresident with Oklahoma source gross income of $1,000 or more is required to file an Oklahoma
income tax return.
the spouse is in Oklahoma to be with the servicemember; and

the spouse maintains the same domicile as the
servicemember.
The What is Oklahoma Source Income? section on

page 4 shows examples of the types of income which
may be considered from Oklahoma sources, therefore
subject to tax by Oklahoma, and types of income which
are protected under the Act and therefore not subject to
tax by Oklahoma.
Note: If you do not have an Oklahoma filing requirement but had Oklahoma tax withheld or made estimated
tax payments, see the section Not Required to File on
page 5 for further instructions.
If there is at least $1,000 of gross income from Oklahoma sources, such as Oklahoma rental or royalty income,
complete the Oklahoma Form 511NR according to the
Select Line Instructions.
If you do have an Oklahoma filing requirement, but do

not have a Federal filing requirement because your Federal gross income was not sufficient to meet the Federal
filing requirement, complete line 19. Enter the amount of
your gross income subject to the Federal filing requirement; in most cases this will be the same as your Federal Adjusted Gross Income. Write not required to file
in the Federal amount column. In the Oklahoma amount
column enter your income from Oklahoma sources. Then
complete lines 40 through 58 that are applicable to you.
Leave lines 25 through 39 blank. If you filed a Federal
income tax return, please enclose a copy.
If all of the income earned in Oklahoma is protected

under the Act, and Oklahoma taxes were withheld, complete the Oklahoma Form 511NR according to the Not
Required to File section found on page 5.
If the nonresident spouse of a United States Military
Servicemember is claiming the exemption provided for
under the Act, they must furnish copies of the servicemembers military W-2, the spouses W-2, the Leave and
Earnings Statement (LES), and copies of their Federal
income tax return and the resident states return to avoid
delays in the processing of their Oklahoma income tax
return.
Social Security Number (SSN)

The request for your SSN is authorized by Section 405,
Title 42, of the United States Code. You must provide
this information. It will be used to establish your identity
for tax purposes only.
Frequently Asked Questions (FAQs) relating to Individual

Income Tax Issues for Military can be found on our website at: www.tax.ok.gov.
STOP
Electronic Checks
Got internet?
the servicemember is present in Oklahoma in

compliance with military orders;
Paper checks are not your only option when paying

your balance due. You may pay directly from your
checking account electronically through the
Oklahoma Tax Commission website.
Try
file
Log on to www.tax.ok.gov and visit the

Online Services link to make a payment
electronically.
www.tax.ok.gov
Other tax types are also accepted through this

system, including estimated tax payments.
Estimated Income Tax
What Is Oklahoma Source Income?

(continued)
You must make equal* quarterly estimated tax payments

if you can reasonably expect your tax liability to exceed
your withholding by $500 or more and expect your withholding to be less than the smaller of:

Note: Salaries, wages and commissions for work performed in Oklahoma by a qualifying nonresident spouse
of a military servicemember may not be subject to tax in
Oklahoma and be protected under the Military Spouses
Resident Act. (Civilian income earned in Oklahoma by
the servicemember is not protected and is subject to
Oklahoma tax.) Other examples of potentially protected
income are:
1. 70% of your current years tax liability, or

2. The tax liability shown on your return for the

preceding taxable year of 12 months.
Taxpayers who fail to make timely estimated tax payments may be subject to interest on underpayment. If
at least 66-2/3% of your gross income for this year or
last year is from farming, estimated payments are not
required. If claiming this exception, please see line 44.
Form OW-8-ES, for filing estimated tax payments, will be

supplied on request.
Estimated payments can be made through the Oklahoma Tax Commission (OTC) website by e-check or
credit card. Visit the Online Services section at www.
tax.ok.gov.
*For purposes of determining the amount of tax due on
any of the respective dates, taxpayers may compute the
tax by placing taxable income on an annualized basis.
See Form OW-8-ES-SUP on our website at www.tax.
ok.gov.
The sources of income taxable to a nonresident are:
Income received from all sources of wagering,

games of chance or any other winnings from
sources within Oklahoma by the qualifying nonresident spouse. (Such income received by the
servicemember is not protected and is subject to
Oklahoma tax.)

The Oklahoma source income of a part-year resident is
the sum of the following:
What Is Oklahoma Source Income?

Personal service business income earned by

the qualifying nonresident spouse. Examples of
personal service business income include the
business of a doctor, lawyer, accountant, carpenter or painter (these are examples only, and
are not intended to be exclusive or exhaustive).
A personal service business generally does not
include any business that makes, buys, or sells
goods to produce income.
(1) Salaries, wages and commissions for work performed in Oklahoma.
(1) All income reported on your Federal return for

the period you are a resident of Oklahoma,
except income from real and tangible personal
property located in another state, income from
business activities in another state, or the
gains/losses from the sales or exchange of real
property in another state; and
(2) Income from an unincorporated business, profession, enterprise or other activity as the result
of work done, services rendered, or other business activities conducted in Oklahoma.*
(4) Distributive share from Sub-chapter S Corporations doing business in Oklahoma.*
The Oklahoma source income of a resident filing with a

part-year resident or nonresident spouse will include all
income reported on your Federal return except income
from real or tangible personal property located in another
state, income from business activities in another state,
or the gains/losses from the sales or exchange of real
property in another state.
(3) Distributive share of the Oklahoma part of partnership income, gains, losses or deductions.*
(5) Net rents and royalties from real and tangible

personal property located in Oklahoma.
(6) Gains from the sales or exchanges of real and

tangible personal property located in Oklahoma.
(2) the Oklahoma source income for the period you

were a nonresident of Oklahoma.
USE TAXEasy
(7) Income received from all sources of wagering,

games of chance or any other winnings from
sources within this state. Proceeds which are not
money shall be taken into account at fair market
value.
While living in Oklahoma, if you purchased

items for use in Oklahoma from retailers
who do not collect Oklahoma sales tax,
you owe Oklahoma Use Tax on those
items. Individuals in Oklahoma are
responsible for paying use tax on their
out-of-state purchases.
For more information visit
* This includes Limited Liability Companies (LLCs).
www.tax.ok.gov
File and Pay Today!

4
Not Required to File
Due Date
Generally, your Oklahoma income tax return is due April
15th. However:
(continued)
3. Complete lines 40 through 58 that are applicable to

you. Sign and mail in Form 511NR, pages 1 and 2 only.
Do not mail in pages 3 and 4. Include page 5 only if you
have an entry on line 50 Donations from your refund.
Be sure to include your W-2s, 1099s or other withholding
statements to substantiate any Oklahoma withholding.

If you file electronically (through a preparer or
the internet), your due date is extended to April 20th.
Any payment of taxes due on April 20th must be remitted
electronically in order to be considered timely paid. If the
balance due on an electronically filed return is not remitted electronically, penalty and interest will accrue from
the original due date.
If you filed a Federal income tax return, please enclose

a copy.
What Is an Extension?

If the Internal Revenue Code of the IRS provides
for a later due date, your return may be filed by the later
due date and will be considered timely filed. You should
write the appropriate disaster designation as determined by the IRS at the top of the return, if applicable. If
a bill is received for delinquent penalty and interest, you
should contact the OTC at the number on the bill.
A valid extension of time in which to file your Federal return automatically extends the due date of your Oklahoma return if no Oklahoma liability is owed. A copy of the
Federal extension must be enclosed with your Oklahoma
return. If your Federal return is not extended or an Oklahoma liability is owed, an extension of time to file your
Oklahoma return can be granted on Form 504.
90% of the tax liability must be paid by the original
due date of the return to avoid penalty charges for
late payment. Interest will be charged from the original due date of the return.

If the due date falls on a weekend or legal holiday when the OTC offices are closed, your return is due
the next business day. Your return must be postmarked
by the due date to be considered timely filed.
Net Operating Loss
The loss year return must be filed to establish the

Oklahoma Net Operating Loss.
No Oklahoma Filing Requirement...
Nonresident and part-year residents who do not have

an Oklahoma filing requirement, as shown in the section Who Must File?, but had Oklahoma tax withheld or
made estimated tax payments should complete the Form
511NR.
Please use the 511NR-NOL schedules.

When there is a Federal net operating loss (NOL), an
Oklahoma NOL must be computed as if all the income
were earned in Oklahoma. The figures from the Federal
Amount Column are used for this computation. The loss
is carried as an Oklahoma NOL and deductible in the
Federal Amount Column.
Complete the Form 511NR as follows:

1. Fill out the top portion of the Form 511NR according
to the Top of Form Instructions on pages 7 and 8. Be
sure and place an X in the box Not Required to File.
The true Oklahoma NOL is computed using the figures

from the Oklahoma Amount Column and shall be allowed without regard to the existence of a Federal NOL.
The loss is carried as an Oklahoma NOL and deductible
in the Oklahoma Amount Column.
2. If you are a nonresident or part-year resident who is

not required to file because your gross Oklahoma source
income is less than $1,000, then complete lines 1-19 of
the Federal amount column as per your Federal income
tax return. However, in the Oklahoma amount column,
enter your gross income from Oklahoma sources and
not the net income as would be reflected in your Federal
adjusted gross income.
For tax years 2001 2007 and tax years 2009 and
subsequent, the years to which an NOL may be carried
shall be determined solely by reference to Section 172
of the Internal Revenue Code (IRC.) For tax year 2008,
the years to which an NOL may be carried back shall be
limited to two years.
OR
If you are a part-year resident who is not required to file
because your Federal gross income was not sufficient
to meet the Federal filing requirement, complete line 19.
Enter the amount of your gross income subject to the
Federal filing requirement; in most cases this will be the
same as your Federal Adjusted Gross Income. Write
not required to file in the Federal amount column. In
the Oklahoma amount column enter your income from
Oklahoma sources.
An NOL resulting from a farming loss may be carried

back in accordance with and to the extent of IRC Section
172(b)(G). However, the amount of the NOL carryback
shall not exceed the lesser of: $60,000, or the loss properly shown on the Federal Schedule F reduced by half
of the income from all other sources other than reflected
on Schedule F. You can choose to treat the NOL as if
it were not a farming loss. If you make this choice, the
carryback period will be determined by reference to IRC
Section 172 and the amount of the NOL carryback will
not be limited.
(continued on page 6)
Net Operating Loss
All About Refunds
(continued)
You can check your refund status by telephone. Simply

call us at (405) 521-3160 or in-state toll free at (800) 5228165, and select the option to Check the Status of an
Income Tax Refund. By providing your SSN and amount
of your refund, the system will provide you with the status
of your refund. Please wait six weeks before calling.
Should you have questions during your call, you will have
the option to speak with an OTC representative.
An election may be made to forego the carryback period.

A written statement of the election must be part of the
original timely filed Oklahoma loss year return. However,
if you filed your return on time without making the election, you may still make the election on an amended return filed within six months of the due date of the original
return (excluding extensions). Attach the election to the
amended return. Once made, the election is irrevocable.
The Federal NOL allowed in the current tax year reported on Form 511NR, line 15 (other income), shall be
added on Schedule 511NR-A, line 3 (Oklahoma additions) in the appropriate column. Enter as a positive
number. The Oklahoma NOL(s) shall be subtracted on
Schedule 511NR-B, line 9 (Oklahoma subtractions) in
the appropriate column.
If you do not choose to have your refund

deposited directly into your bank account,
you will receive an Oklahoma debit card.
See page 24 for information on the debit card and
page 36 for more information on direct deposit.
A debit card or direct deposit are not your only options
to receive your refund. If timely filing you may have
any amount of overpayment applied to your next years
estimated tax. Refunds applied to the following years
Oklahoma estimated income tax (at the taxpayers request) may not be adjusted after the original due date of
the return.
When to File an Amended Return

Generally, to claim a refund, your amended return must
be filed within three years from the date tax, penalty and
interest was paid. For most taxpayers, the three year period begins on the original due date of the Oklahoma tax
return. Estimated tax and withholdings are deemed paid
on the original due date (excluding extensions).
Helpful Hints
If your net income for any year is changed by the IRS,

an amended return shall be filed within one year. Partyear residents and nonresidents shall use Form 511NR.
Place an X in the box at the top of the Form 511NR indicating the return to be an amended return and enclose
a copy of Federal Form 1040X, Form 1045, RAR,
or other IRS notice, correspondence, and/or other
documentation.
File your return by April 15, 2013, the same date as

your Federal income tax return. If you need to file for
an extension, use Form 504 and then later, file Form
511NR. For more information regarding due dates,
please see page 5.
After filing, if you have questions regarding the status
of your refund, please call (405) 521-3160. The in-state
toll-free number is (800) 522-8165.
Important: Enclose a copy of IRS refund check or

statement of adjustment.
If you fill out any portion of Schedules 511NR-A

through 511NR-F, you are required to enclose those
pages with your return. Failure to include the pages will
result in a delay of your refund.
When amending Form 511NR, you must adjust line 43

(Oklahoma Income Tax Withheld) by subtracting previous overpayments or adding taxes previously paid. See
the worksheet on page 4 of the Form 511NR.
Do not enclose any correspondence other than those

documents and schedules required for your return.
If you discover you have made an error on your Oklahoma return, we may be able to help you correct the return.
For additional information, contact our Taxpayer Assistance Division at one of the numbers shown on page 36.
Credit Card Payments Accepted

You can pay the balance due on any income tax return
by credit card. Payments can be made for the current tax
year and all years prior. Estimated income tax payments may
also be made by credit card.
Before You Begin
Log on to our website at www.tax.ok.gov. Click on

the Online Services link and pay your balance
due online.
You must complete your Federal income tax return

before beginning your Oklahoma income tax return. You
will use the information entered on your Federal return to
complete your Oklahoma return.
Remember, when completing your Oklahoma return,
round all amounts to the nearest dollar.

A convenience fee will be added to credit and debit card

transactions. For more information regarding this service,
visit our website at www.tax.ok.gov or call our Taxpayer
Assistance Office at (405) 521-3160.
Example:
$2.01 to $2.49 - round down to $2.00
$2.50 to $2.99 - round up to $3.00
Top of Form Instructions

A
#1695#
Oklahoma Nonresident/
Part-Year Income Tax Return
Your Social Security Number
Place an X in this box

if this taxpayer
is deceased

if this taxpayer
is deceased
Spouses Social Security Number

(joint return only)
Name and Address

Please Print or Type

if this is an
amended
511NR:
If a joint return, spouses first name, middle initial and last name
Mailing address (number and street, including apartment number, rural route or PO Box)
City, State and Zip
4
5
Place an X in this box if you do not have an Oklahoma filing

requirement and are filing for refund of State withholding.
(see instructions)
Single
Married filing joint return (even if only one had income)
Married filing separate
If spouse is also filing,
list SSN and name in box:
Head of household with qualifying person
Qualifying widow(er) with dependent child
Please list the year spouse died in box at right:
* NOTE: If claiming Special Exemption, see instructions on page 8 of 511NR Packet.
* Special
Regular
Exemptions
Filing Status
AMENDED
RETURN!
If filing an Amended Return,

enclose a copy of your
Federal Amended Return
and IRS acceptance.
Your first name, middle initial and last name
1
2
3
Residency
Status
Form 511NR - 2012
Nonresident(s) State of Residence: ________________

Part-Year Resident(s) From ___________ to _________
Resident/Part-Year Resident/Nonresident
State of Residence: Yourself _________ Spouse _______
Yourself
Spouse
Blind
Add the Totals from

the 4 boxes.
Write the Total
in the box below.
Total
=
Number of dependent children
Number of other dependents
Age 65 or Over?
(Please see instructions)
Note: If you may

be claimed as a
dependent on another
return, enter 0
for your regular
exemption.
Yourself
Spouse
Please Round to Nearest Whole Dollar
Begin
to arrive at Oklahoma Adjusted Gross Income. Lines 1-19: In the FederalD
column, enter the amounts from your Federal Tax Return.
A
DoHere
Not
Write in this Space
Filing Status
See the instructions to figure the amounts to report in the Oklahoma column.
Federal Amount
Oklahoma Amount
The barcode near the form number contains a page
as
1 Wages, salaries, tips, etc .............................................................. The filing status for Oklahoma
00 1 purposes is the same00
notation
signifying the first page of a new return for prowith one exception.
2 Taxable interest income ................................................................ on the Federal income tax
2
00 return,
00
cessing
equipment
use. The
blank area is used for pro3 Dividend
3
This exception applies to
taxpayers who file00
a
00married
income
...........................................................................
cessing
notations. Please
do
not write
in these areas.
4 Taxable
4 spouse is an Oklahoma
00one
00
refunds (state income
tax)...............................................
joint federal return where
5 Alimony received ..........................................................................
5
00military),
resident (either civilian or
and the other is a00
00 6
00
income or (loss) (Federal Schedule C) ......................... nonresident civilian (non-military).
B6 Business
In this case the taxSocial Security Number
7 Capital gains or losses (Federal Schedule D) ..............................
00 7
00
payer must either:
8 your
00 8
00
OtherSocial
gains or
losses (Federal
4797)..................................
Enter
Security
Number.Form
If you
file married
00 9
Taxable
IRA enter
distribution
File as Oklahoma married
filing separate. The 00
filing9 joint,
please
your................................................................
spouses Social Security
10 Taxable pensions and annuities ...................................................
00a 10
Oklahoma resident, filing
joint Federal return with 00
a
Number
in the space provided.
11 Rental real estate, royalties, partnerships, etc .............................
00 11
00
nonresident
civilian
spouse,
may
file
an
Oklahoma
return
12 If
Note:
youincome
file married
filing
separate, do not enter your
00 12
00
Farm
or (loss)
...................................................................
as married filing separate.
resident will file on Form
13 Unemployment
13
00 The
00
compensation
......................................................
spouses
Social Security
Number here.
Enter it in item D.
separate rates and reporting
14 Taxable Social Security benefits (also enter on line 2 of Sch. 511NR-B) ....... 511 using the married filing
00 14
00
15 Other income (identify: ________________________________)only his/her income and00
15
deductions.
If the nonresident
00
What
About
Deceased
Taxpayers?
16 Add lines
16
00filing
1 through
15..................................................................
civilian has an Oklahoma
requirement, he/she 00
will
17
00 married
00
Total Federal
adjustments
incomethe
(identify:
______________)
If a 17
taxpayer
died before
filing atoreturn,
executor,
adfile on Form 511NR, using
filing separate rates
18 Oklahoma source income (line 16 minus line 17)......................
18
ministrator
or surviving spouse may have to file a return
and reporting his/her income and deductions. Form 00
574
19 Federal adjusted gross income (line 16 minus line 17) ............
00 19
for the
decedent.
Place
an
X
in
the
appropriate
box
in
Allocation
of
Income
and
Deductions
must
be
filed
with
20 Oklahoma additions: Schedule 511NR-A, line 8..........................
00 20
00
the 21
SSN
area.
the
return(s).
You
can
obtain
this
form
from
our
website
00 21
00
Add lines (Federal 19 and 20) and then (Oklahoma 18 and 20) ..
22 Oklahoma subtractions: Schedule 511NR-B, line 15.................... at www.tax.ok.gov.
00 22
00
23
C
24
Adjusted gross income: Okla. Source (line 21 minus line 22) .........
OR
Adjusted gross income: All Sources (line 21 minus line 22) Also enter on line 25
Name and Address
Print or type the first name, middle initial and last name
for both yourself and spouse, if applicable. Complete the
address portion including an apartment number and/or
rural route, if applicable.
00
23
00
24
File as if both the resident and the nonresident

civilian were Oklahoma residents on Form 511. Use the
married filing joint filing status, and report all income. A
tax credit (Oklahoma Form 511TX) may be used to claim
Top of Form Instructions

Filing Status
Electronic Payments
(continued)
credit for taxes paid to the other state, if applicable. A

statement should be attached to the return stating the
nonresident is filing as a resident for tax purposes only.
Log on to www.tax.ok.gov and visit the

Online Services link to make a payment
electronically. All electronic payment methods
provide you with a confirmation number
and the peace of mind in knowing
your payment was received.
The above exception does not apply if: 1) either spouse

is a part-year resident or 2) an Oklahoma resident (either
civilian or military) files a joint Federal return with a
nonresident MILITARY spouse. They shall use the same
filing status as on the Federal return. If they file a joint
Federal return, they shall complete Form 511NR and
include in the Oklahoma amount column, all Oklahoma
source income of both spouses.
To the right of the word Yourself place a number 1

in all the boxes that apply to you. Then total the boxes.
Then do the same for your spouse if applicable. The
terms for this section are defined below.
Residency Status
Regular*: The same exemptions as claimed on your

Federal return.
Nonresident - Place an X in this box only if a nonresident the entire year. If filing a joint return, both must be
nonresidents the entire year.
Special: An additional exemption may be claimed

for each taxpayer or spouse who meets the qualifications based on filing status and Federal adjusted gross
income limits** below and who is 65 years of age or over
at the close of the tax year:
Part-year Resident - Place an X in this box only if a

part-year resident. If filing a joint return, both must be
part-year residents. Enter the dates, during the tax year,
of your Oklahoma residency.
Resident/Part-year Resident/Nonresident - Place an
X in this box only if filing a joint return and spouses
have different residency status. Enter the state(s) of
residence for each spouse. If either spouse is a partyear resident, list all states of residence for the part-year
resident and enter the dates of Oklahoma residency
above on the part-year resident line. Do not mark the
box for part-year resident.
Exemptions
(1) Single return with line 19 equal to $15,000 or

less.
(2) Joint return with line 19 equal to $25,000 or less.
(3) Married filing separate return with line 19 equal

to $12,500 or less.
(4) Head of household return with line 19 equal to

$19,000 or less.
**Note: If your Federal adjusted gross income includes

income from the conversion of a traditional individual retirement account to a Roth individual retirement account
this income shall be excluded in determining the Federal
adjusted gross income limits. Enclose copy of Federal
return and Form 8606.
If you are not required to file a return based on the filing

requirements under the heading Not Required to File
on page 5, place an X in the box. See the instructions
under Not Required to File to determine which lines on
the rest of the Form 511NR to complete.
Blind: An additional exemption may be claimed for each

taxpayer or spouse who is legally blind.
Want a Form
that Does the Math?
Dependents: If claiming dependents, please enter the

same number as on your Federal return. However, if the
resident spouse also has an Oklahoma filing requirement
and is filing separately on Form 511, the dependency
exemptions will be allocated between the residents and
nonresidents returns.
The OTC has just the form for you. Visit our website at
www.tax.ok.gov. Download the 2-D Calculating Form
511NR from the income tax forms area of the website.
As you fill in your form on your computer screen, this form

will be doing the calculating for you. Once finished, simply
print out two copies before closing the document. Mail one
to the OTC and keep the other for your files.
By using this form type, your return will have a 2-D
barcode at the top and will be processed faster. Faster
processing means a faster refund to you.
Please note that if you may be claimed as a dependent on

another return, enter zero exemptions for yourself.
Sixty-five or Over
Place an X in the box(es) if your age, or your spouses,

is 65 on or before December 31, 2012. If you turned age
65 on January 1, 2013, you are considered to be age 65
at the end of 2012.
Select Line Instructions

Federal Amount column - Lines 1 through 19 Federal
Amount column are a summary of the items that make
up your Federal adjusted gross income. Complete your
Federal return, then enter all income items and Federal
adjustments exactly as entered on your Federal return.
However, if you are a nonresident civilian (non-military)
filing a joint Federal return with an Oklahoma resident
spouse, enter the amounts from Form 574 Allocation of
Income and Deductions.
4
Taxable refunds, credits, or offsets of

state and local income taxes
If you were a part-year resident, enter that part of the
Federal amount that was received while an Oklahoma
resident.
Do not enter any amount received during the period you
were a nonresident.
5
Alimony received
If you were a part-year resident, enter that part of the
Federal amount which represents the total alimony
received while an Oklahoma resident.
Enclose a copy of your Federal return.

Oklahoma Amount column - Lines 1 through 18 Oklahoma Amount column will be used to determine income
from Oklahoma sources included in Federal Adjusted
Gross Income.
Do not enter any alimony received during the period you

were a nonresident.
6
Business income or (loss)
As a nonresident or part-year resident, enter that part of
the Federal amount that represents business income or
(loss) received from a business carried on in Oklahoma.
1 Wages, salaries, tips, etc.

Enter that part of the Federal amount that represents
services performed in Oklahoma as a nonresident.
If you were a part-year resident, you must also add the
part of the Federal amount that was earned while you
were a resident.
Business carried on in Oklahoma - Your business is

considered to be carried on in Oklahoma if you maintain,
operate or occupy desk space, an office, a shop, a store,
a warehouse, a factory, an agency or other place where
your affairs are regularly carried on in Oklahoma. This
definition is not exclusive. Your business is considered to
be carried on in Oklahoma if it is transacted here with a
fair measure of permanency and continuity.
Note: Form W-2 income protected under the Military

Spouses Residency Relief Act should not be entered in
the Oklahoma Amount column. Enter any Oklahoma
withholding on line 43. See the Nonresident Spouse of
United States Military Servicemember section on page
3 for more information.
Business carried on both within and without Oklahoma - Net income or (loss) from a business activity
which is carried on both within and without Oklahoma of
a non-unitary character shall be separately allocated to
the state to which such activity is conducted. Net income
or (loss) from a business activity which is carried on both
within and without Oklahoma of a unitary character shall
be apportioned according to a prescribed formula or an
approved alternative method.
2
Taxable interest income
interest income earned as a nonresident or part-year
resident that is part of the receipts of your business, including partnerships and Sub S corporations, carried on
in Oklahoma and not otherwise exempt from Oklahoma
income tax. If you carry on business both in and out of
Oklahoma, see the instructions for Form 511NR, line 6.
Note: Income protected under the Military Spouses

Residency Relief Act should not be entered in the Oklahoma Amount column. See the Nonresident Spouse of
United States Military Servicemember section on page
3 for more information.

non-business part of the Federal amount that was
earned while a resident.
3
Dividend income
Enter dividend income, earned as a nonresident or partyear resident, that is part of the receipts of your business,
including partnerships and Sub S corporations, carried on
in Oklahoma and not otherwise exempt from Oklahoma
income tax. If you carry on business both in and out of
Oklahoma, see the instructions for Form 511NR, line 6.
7
Capital gain or (loss)
As a nonresident or part-year resident, calculate the
amount to be included in the Oklahoma Amount column as capital gain or (loss) from Oklahoma sources.
Examples include gain or (loss) from the sale or exchange of real or tangible personal property located in
Oklahoma regardless of residency and the gain or (loss)
from the sale or exchange of intangible property that was
sold during the period of residency.

non-business part of the Federal amount that was
earned while a resident.

8
Other gains or (losses)
gain or (loss) from the sale or exchange of noncapital
assets from Oklahoma sources. An example includes a
gain or (loss) from the sale of business property located
in Oklahoma.
15 Other income
Enter the part of the Federal amount from or connected
with Oklahoma sources as a nonresident or part-year
resident.
9
Taxable amount of IRA Distribution
If you are a part-year resident, you must enter the part of
the Federal amount that was received while a resident.
If you have a net operating loss from Oklahoma sources

(without a corresponding Federal net operating loss) that
you are carrying forward, enter the amount of the loss on
Schedule 511NR-B, line 9, and enclose the applicable
schedule from Form 511NR-NOL.

part of the Federal amount while a resident.

were a nonresident.
17 Total Federal adjustments to income

Federal Amount column - Enter the total adjustments
to income reported on your Federal Form 1040. Examples include penalty on early withdrawal of savings,
IRA deduction, deduction for self-employment tax, and
moving deduction.
10 Taxable amount of pensions and annuities

If you are a part-year resident, you must enter the part of
the Federal amount that was received while a resident.
were a nonresident.
Oklahoma Amount column - If you were a nonresident

or part-year resident, enter only adjustments attributable to income taxed by Oklahoma. If the adjustment
is not attributable to income, the adjustment should be
prorated based on the amount paid while an Oklahoma
resident to total amount paid.
11 Rental real estate, royalties, partnerships,

etc.
Enter that part of the Federal amount that was derived
from or connected with Oklahoma sources. See What is
Oklahoma Source Income? on page 4.
Passive losses are allowed in Oklahoma during the
same tax year utilized on the Federal return.
IRA deductions will be prorated on the basis of Oklahoma earned income to total earned income per taxpayer.
Report in the Oklahoma Amount column your share of

any income from a partnership of which you are a member or an estate or trust of which you are a beneficiary if
from Oklahoma sources.
Moving expense deduction is an allowable adjustment in

the Oklahoma Amount column for part-year residents
moving into Oklahoma.
20 Additions
Enter the total from Schedule 511NR-A, line 8. See
Schedule 511NR-A instructions on pages 16-17.
12 Farm income or (loss)

As a nonresident or part-year resident, enter that part
of the Federal amount that represents income or (loss)
from farming carried on in Oklahoma.
22
Subtractions
Enter the total from Schedule 511NR-B, line 15. See
Schedule 511NR-B instructions on pages 18-21.
13 Unemployment compensation
If you were a part-year resident, you must enter the part
of the Federal amount that was received while a resident.
25 Adjusted Gross Income - ALL SOURCES

Enter the amount from page 1, Form 511NR, line 24.
This is your Federal Adjusted Gross Income after Oklahoma Additions and Subtractions, which is your Adjusted
Gross Income from all sources.

were a nonresident.
Note: You are required to add back the up to $2,400 of
unemployment compensation exempt from Federal tax
under IRC Section 85(c). See the instructions for Schedule 511NR-A, line 7, number 6.
26 Adjustments
Enter the total from Schedule 511NR-C, line 8. See
Schedule 511NR-C instructions on pages 21-24.
14 Social Security Benefits

If you were a part-year resident, you must enter the part
of the Federal taxable amount that was received while
you were a resident.
were a nonresident.
10

33 Child Care/Child Tax Credit
Complete Form 511NR, line 33 unless your adjusted
gross income from all sources (Form 511NR, line 24)
is less than your Federal adjusted gross income (Form
511NR, line 19). If your adjusted gross income from
all sources is less than your Federal adjusted gross
income, complete Schedule 511NR-D to determine the
amount to enter on Form 511NR, line 33.
28
Deductions
Enter the Oklahoma standard deduction if you did not
claim itemized deductions on your Federal return.
If your filing status is single or married filing separate.
your Oklahoma standard deduction is $5,950.
If your filing status is head of household, your Oklahoma standard deduction is $8,700.
If your Federal Adjusted Gross Income is $100,000 or

less and you are allowed either a credit for child care
expenses or the child tax credit on your Federal return,
then as a resident, part-year resident or nonresident
military, you are allowed a credit against your Oklahoma
tax. Your Oklahoma credit is the greater of:
If your filing status is married filing joint or qualifying widow(er), your Oklahoma standard deduction is
$11,900.
If you claimed itemized deductions on your Federal return (Form 1040, Schedule A), enter the amount of your
allowable itemized deductions. (Enclose a copy of your
Federal Schedule A.)
20% of the credit for child care expenses allowed by

the IRC. Your allowed Federal credit cannot exceed the
amount of your Federal tax reported on your Federal
return.
or
5% of the child tax credit allowed by the IRC. This
includes both the nonrefundable child tax credit and the
refundable additional child tax credit.
29 Exemptions and Dependents

Oklahoma allows $1,000 for each exemption claimed at
the top of the form of page 1 of Form 511NR.
32 Tax From Tax Table
Using Form 511NR, line 31, find your tax in the Tax
Table. Enter the result here, unless you used Form 573
Farm Income Averaging. If you used Form 573, enter
the amount from Form 573, line 22, and enter a 1 in the
box.
If your Federal Adjusted Gross Income is greater than

$100,000 no credit is allowed.
Enclose a copy of your Federal return, and if applicable,

the Federal Child Care Credit schedule.
34 Tax Base

This is the amount of tax computed on the total income
from all sources. This is not your Oklahoma income
tax. To determine your Oklahoma income tax, complete
Form 511NR, lines 35 and 36.
Amounts withdrawn from a Health Savings Account for

any purpose other than those described in 36 OS Sec.
6060.17 and which are included in your Federal adjusted
gross income are subject to an additional 10% tax. Add
the additional 10% tax to your tax from the tax table* and
enter a 2 in the box.
35 Tax Percentage

The tax base (line 34) is prorated using the AGI from
Oklahoma sources divided by the AGI from all sources.
This prorated tax is your Oklahoma income tax (line 36).
Enter the Oklahoma Amount from Form 511NR, Oklahoma Column, line 23 in box a. Enter the Federal
Amount from Form 511NR, Federal Column, line 24 in
box b. Divide a by b. Do not enter more than 100%.
36 This is your Oklahoma Income Tax

The Oklahoma Percentage from Form 511NR, line 35
shall be multiplied by the amount of base tax (Form
511NR, line 34) in order to determine the amount of income tax which must be paid to the State of Oklahoma.
37 Credit for Tax Paid another State
A resident or part-year resident taxpayer who receives
income for personal services performed in another state
while a resident of Oklahoma must report the full amount
of such income in the Oklahoma Amount column. If
the other state also taxes the income, a credit is allowed
on Form 511NR. Complete Oklahoma Form 511TX and
furnish a copy of the other state(s) return or Form W-2G
if the taxing state does not allow a return to be filed for
gambling winnings (i.e. Mississippi). Personal service
income not included in the Oklahoma Amount column
does not qualify for this credit.
* If you also used Form 573, add the 10% tax to the tax
from Form 573, line 22.
Oklahoma
file
Go easy on yourself...
make our website your starting

point for e-filing both your
state and federal
income tax returns!
www.tax.ok.gov
Note: Nonresident taxpayers do not qualify for this credit. Taxpayers

who have claimed credit for taxes paid to another state on the other
states income tax return do not qualify to claim this credit on the Oklahoma return based on the same income.
11

38 Other Credits
The amount of other credits as claimed on Form 511CR should
be entered on this line. Enter in the box the number that corresponds with the credit to which you are entitled. If you qualify for
more than one type of credit, enter 99 in the box. See below for
a list of the credits available on Form 511CR. You can obtain this
form from our website at www.tax.ok.gov.
Tax credits transferred or allocated must be reported on OTC
Form 569. Failure to file Form 569 will result in the affected credits being denied by the OTC pursuant to 68 OS Sec. 2357.1A-2.
Credit for Manufacturers of Small Wind Turbines

68 OS Sec. 2357.32B and Rule 710:50-15-92.
Credit for Qualified Ethanol Facilities
68 OS Sec. 2357.66 and Rule 710:50-15-106.
Poultry Litter Credit
68 OS Sec. 2357.100 and Rule 710:50-15-95.
Volunteer Firefighter Credit

Enclose the Council on Firefighter Trainings Form.
68 OS Sec. 2385.7 and Rule 710:50-15-94.
Oklahoma Investment/New Jobs Credit

Enclose Form 506.
68 OS Sec. 2357.4 and Rule 710:50-15-74.
Credit for Qualified Biodiesel Facilities

68 OS Sec. 2357.67 and Rule 710:50-15-98.
Film or Music Project Credit

Enclose Form 562.
68 OS Sec. 2357.101 and Rule 710:50-15-101.
Coal Credit
68 OS Sec. 2357.11 and Rule 710:50-15-76.
Credit for Energy Assistance Fund Contribution

68 OS Sec. 2357.6.
Credit for Breeders of Specially Trained Canines

68 OS Sec. 2357.203 and Rule 710:50-15-97.
Credit for Investment in a Clean-Burning Motor Vehicle Fuel

Property or Investment in Qualified Electric Motor Vehicle
Property
68 OS Sec. 2357.22 and Rule 710:50-15-81.
Credit for Wages Paid to an Injured Employee

68 OS Sec. 2357.47 and Rule 710:50-15-107.
Credit for Modification Expenses Paid for an Injured Employee

68 OS Sec. 2357.47 and Rule 710:50-15-107.
Credit for Hazardous Waste Disposal

27A OS Sec. 2-11-303 and Rule 710:50-15-75.
Dry Fire Hydrant Credit

68 OS Sec. 2357.102 and Rule 710:50-15-99.
Credit for Qualified Recycling Facility

68 OS Sec. 2357.59 and Rule 710:50-15-84.

Credit for the Construction of Energy Efficient Homes

68 OS Sec. 2357.46 and Rule 710:50-15-104.
Small Business Capital Credit

Enclose Form 527-A.
68 OS Sec. 2357.60 - 2357.65 and Rule 710:50-15-86.
Oklahoma Agricultural Producers Credit
Enclose Form 520.
68 OS Sec. 2357.25 and Rule 710:50-15-85.
Credit for Railroad Modernization

68 OS Sec. 2357.104 and Rule 710:50-15-103.
Research and Development New Jobs Credit
Enclose Form 563.
68 OS Sec. 54006 and Rule 710:50-15-105.
Small Business Guaranty Fee Credit

Enclose Form 529.
68 OS Sec. 2357.30.
Gas Used in Manufacturing

68 OS Sec. 2357(C).
Credit for Biomedical Research Contribution

68 OS Sec. 2357.45 and Rule 710:50-15-113.
Credit for Employers Providing Child Care Programs

68 OS Sec. 2357.26 and Rule 710:50-15-91.
Credit for Employees in the Aerospace Sector

Enclose Form 564.
68 OS Sec. 2357.301 & 2357.304 and Rule 710:50-15-109.
Credit for Entities in the Business of Providing

Child Care Services
68 OS Sec. 2357.27.
Credit for Food Service Establishments that Pay for

Hepatitis A Vaccination for their Employees
68 OS Sec. 2357.33.
Credit for Commercial Space Industries
68 OS Sec. 2357.13.
Credit for Tourism Development or Qualified Media Production Facility

68 OS Sec. 2357.34 - 2357.40.
Oklahoma Local Development and Enterprise Zone

Incentive Leverage Act Credit
68 OS Sec. 2357.81.
Credits for Employers in the Aerospace Sector

Enclose Form 565.
68 OS Sec. 2357.301, 2357.302 and 2357.303 and Rule
710:50-15-109.
Wire Transfer Fee Credit
68 OS Sec. 2357.401 and Rule 710:50-15-111.
Credit for Manufacturers of Electric Vehicles

68 OS Sec. 2357.402 and Rule 710:50-15-112.
Business Activity Tax Credit
Enclose Form 511-BAT.
68 OS Sec. 1219 and Rule 710:95-19-6.
Credit for Cancer Research Contribution

Credit for Qualified Rehabilitation Expenditures
68 OS Sec. 2357.45 and Rule 710:50-15-113.
68 OS Sec. 2357.41 and Rule 710:50-15-108.
Oklahoma Capital Investment Board Tax Credit
Rural Small Business Capital Credit
74 OS Sec. 5085.7.
Enclose Form 526-A.
68 OS Sec. 2357.71 - 2357.76 and Rule 710:50-15-87.
E-file!
Credit for Electricity Generated by Zero-Emission

Facilities
68 OS Sec. 2357.32A.
Credit for Financial Institutions Making Loans under

the Rural Economic Development Loan Act
68 OS Sec. 2370.1.
now available for nonresident and

part-year resident filers!
Check it out at
www.tax.ok.gov
12

40
Oklahoma Use Tax
Oklahoma Use Tax (continued)

2. Use one of the worksheets below to calculate
your Oklahoma use tax. Complete Worksheet One if you
kept records of all of your out-of-state purchases. Complete Worksheet Two if you did not keep records of all of
your out-of-state purchases.
(For taxpayers who lived at least part of 2012 in Oklahoma)
Every state with a sales tax has a companion tax for

purchases made outside the state. In Oklahoma, that tax
is called use tax. If you have purchased items for use
in Oklahoma from retailers who do not collect Oklahoma
sales tax whether by mail order, catalog, television
shopping networks, radio, Internet, phone or in person,
you owe Oklahoma use tax on those items. Use tax is
paid by the buyer when the Oklahoma sales tax has not
been collected by the seller. Individuals in Oklahoma
are responsible for paying use tax on their out-of-state
purchases.
Worksheet Two has two parts. The first part is a calculation of the amount due on items that cost less than
$1,000 each and the second part is a calculation of the
amount due on items that cost $1,000 or more each. The
first calculation is based on a Use Tax Table that reflects
the estimated amount of use tax due by taxpayers with
varying amounts of Federal Adjusted Gross Income.
The estimated amount is 0.056% (.00056) of Federal
adjusted gross income. If you believe that estimate from
the table is too high for your out-of-state purchases, you
may estimate the amount you owe.
Examples of items that are subject to sales tax include

books, compact discs, computer equipment, computer
software, electronics, clothing, appliances, furniture,
sporting goods and jewelry. When an out-of-state retailer
does not collect Oklahoma sales tax, the responsibility of
paying the tax falls on the purchaser.
If you paid another states sales or use tax on any purchase, that amount may be credited against the Oklahoma use tax due on that purchase.
Use tax is calculated at the same rate as sales tax,

which varies by city and county. The state sales tax rate
is 4.5% (.045) plus the applicable city and/or county
rates. If you do not know the exact amount of Oklahoma
use tax you owe based on your city and county sales tax
rate, you can either:
1. Use the tax table on page 14 or multiply your
Adjusted Gross Income from line 1 by 0.056% (.00056).
or
Note: Your use tax worksheets may be reviewed. If it is

determined that you owe more use tax than what is shown
on your return, you may be subject to an assessment for the
additional use tax.
See Page 14 for the

Oklahoma Use Tax Table
Use Tax Worksheet One For Taxpayers Who Have Records of All Out-of-State Purchases
1
Enter the total amount of out-of-state purchases made while living in Oklahoma . . . . . . . . . . . . . .
Multiply line 1 by 7% (.07) or your local rate* and enter the amount . . . . . . . . . . . . . . . . . . . . . . . .
Enter the tax paid to another state on the purchases. This amount may not exceed the

amount on line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 3 from line 2 and enter the results, rounded to the nearest whole dollar,
here and on Form 511NR, line 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Use Tax Worksheet Two For Taxpayers Who Do Not Have Records of All Out-of-State Purchases
1

Purchases of items costing less than $1,000: See the Use Tax Table on page 14
to establish the use tax based on your Federal adjusted gross income from Form 511NR,
line 19. Multiply the use tax from the table by the tax percentage from Form 511NR, line 35 . . . . . . . .
Purchases of items costing $1,000 or more: Complete lines 2a and 2b below to

calculate the amount of use tax owed.
2a Enter the total amount of out-of-state purchases made

while living in Oklahoma of $1,000 or more for

1/1/2012 through 12/31/2012 . . . . . . . . . . . . . . . . . . . . . . . 2a
2b Multiply line 2a by 7% (.07) or your local rate*

and enter the amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b
Add lines 1 and 2b and enter the total amount of use tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the tax paid to another state on the purchases. This amount may not exceed the

amount on line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 4 from line 3 and enter the results, rounded to the nearest whole dollar,
here and on Form 511NR, line 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
* Use tax is calculated the same as sales tax. Your local rate would be the state sales tax rate of 4.5% (.045) plus the applicable city
and/or county rate based on where you lived when the purchase was made. The rate charts can be found on our website at:
www.tax.ok.gov.
13

43 Oklahoma Income Tax Withheld

If you have Form(s) W-2 showing Oklahoma
income tax withheld, you should also have Oklahoma
wages on the front page, Form 511NR, line 1 in the
Oklahoma Amount column. Enclose Form(s) W-2 to
substantiate Oklahoma withholding.
Use Tax Table

If Federal Adjusted Gross Income
(Form 511NR, line 19) is:
At least
But less than

0
2,090
4,670
6,420
8,170
9,920
11,795
13,545
15,295
17,170
18,920
20,670
22,420
24,295
26,045
27,795
29,670
31,420
33,170
34,920
36,795
38,545
40,295
42,170
43,920
45,670
47,420
49,295
51,045
52,795
54,670
2,090
4,670
6,420
8,170
9,920
11,795
13,545
15,295
17,170
18,920
20,670
22,420
24,295
26,045
27,795
29,670
31,420
33,170
34,920
36,795
38,545
40,295
42,170
43,920
45,670
47,420
49,295
51,045
52,795
54,670
and over
Your Use Tax

Amount is:
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
multiply Federal AGI
times 0.00056
If your employer withheld Oklahoma taxes from your

wages in error, you must file an Oklahoma return in order to receive a refund even though you have no income
from Oklahoma sources. A letter from your employer,
on company letterhead, and signed by an authorized
company official, explaining the error must accompany
your return.

Oklahoma income tax is withheld from royalty
payments paid to nonresident royalty owners. Enter the
withholding on this line. You should have Oklahoma
royalty income on the front page of Form 511NR in the
Oklahoma amount column. Enclose Form 1099-MISC,
Form 500-A, Form K-1 or other documentation to substantiate Oklahoma withholding.

Oklahoma income tax is withheld from distributions made by pass-through entities (partnerships, S
corporations, limited liability companies or trusts) to
nonresident members. If you are a nonresident member
of a pass-through entity, Oklahoma income tax should
have been withheld on any distribution of Oklahoma taxable income. Enter the Oklahoma income tax withheld
on your distribution. Enclose Form 500-B to substantiate
Oklahoma withholding.
If you are entering withholding on this line, you should
also have distributive income/(loss) from the passthrough entity on the front page of Form 511NR in the
Oklahoma Amount Column. If not, enclose an explanation.
Note: If you are a nonresident partner and are electing
to be included in a composite return or are a nonresident
shareholder who has not filed a Form 512SA, do not include your withholding on this line. The partnership or the
S corporation will claim the withholding on their return.
For Amended Returns Only

When amending Form 511NR you must adjust
Form 511NR, line 43 (Oklahoma Income Tax Withheld)
by subtracting any previous overpayments or adding
any tax previously paid. See the worksheet on page 5 of
Form 511NR.
Note: For amended returns the total amount of overpayment must be refunded. None can be placed in estimated tax for the following year.
41 Business Activity Tax

Every sole proprietor or farmer, except single-member
limited liability companies (LLCs), doing business in
Oklahoma is required to file a Form 511-BAT. All LLCs,
including those that are disregarded entities for Federal
income tax purposes, are now required to file Form BT190. If filing a joint income tax return and both spouses
are doing business in Oklahoma, complete only one
Form 511-BAT.
If you began doing business in Oklahoma prior to January 1, 2012, you are subject to an annual Business Activity Tax of $25. The Form 511-BAT must be enclosed with
your income tax return whether or not the $25 is due.
The Form 511-BAT can be downloaded from our website
at www.tax.ok.gov.
Individuals who timely pay the $25 Business Activity Tax
are entitled to a $25 nonrefundable income tax credit.
The $25 is entered on Form 511CR, line 43 and carried
to Form 511NR, line 38.
44

Oklahoma Estimated Tax Payment
Enter any payments you made on your estimated Oklahoma income tax for 2012. Include any overpayment
from your 2011 return you applied to your 2012 estimated
tax. If at least 66-2/3% of your gross income is from farming, estimated payments are not required. If claiming this
exception, you must place an X in the box on this line
and enclose a complete copy of your Federal return.
Note: See page 4, Estimated Income Tax for information on who is required to make estimated tax payments.
14

45 Payments With Extension

If you filed Oklahoma extension Form 504 for 2012,
enter any amount you paid with that form.
Underpayment of Estimated Tax Interest (continued)

The income tax liability is the Oklahoma income tax due
less all credits except amounts paid on withholding, estimated tax and extension payments.
46 Earned Income Credit

Residents and part-year residents are allowed an
Earned Income Credit. Enter the total from Schedule
511NR-E, line 4. See instructions on page 24.
Note: Nonresidents do not qualify for this credit.
49 Amount Credited to 2013 Estimated Tax

Refunds applied to the following years Oklahoma Estimated Income Tax (at the taxpayers request) may not
be adjusted after the original due date of the return.
Note: No underpayment of estimated tax interest shall

be imposed if the income tax liability shown on the
return is less than $1,000. If you do not meet one of the
above exceptions, you may complete Form OW-8-P or
the OTC will figure the interest and send you a bill.
57 Delinquent Penalty and Interest

After the original due date of the return, compute 5%
penalty on the income tax due (line 53 minus lines 40
and 41). Compute interest on the income tax due at
1 1/4% per month from the original due date of the return. An extension does not extend the date for payment
of tax.
50 Donations
Schedule 511NR-F provides you with the opportunity
to make a financial gift from your refund to a variety of
Oklahoma organizations. Please note that this reduces
your refund if you choose to donate. The donation will
be forwarded to the appropriate agency. See Schedule
511NR-F for more information.
Note: If you have a valid extension of time to file your

tax return, delinquent penalty is not due if 90% of your
income tax was paid by the original due date of the
return. Delinquent interest is due on any income tax not
paid by the original due date of the return.
Place the line number of the organization from Schedule

511NR-F in the box on line 50. If giving to more than one
organization, put a 99 in the box on line 50.
Title 68, Oklahoma Statutes, provides that any term

used in this Act shall have the same meaning as
when used in a comparable context in the Internal
Revenue Code, except when specifically provided
for in the Oklahoma Statutes or rules.
52 Amount to be Refunded

If you do not choose direct deposit, you will be issued a
debit card. See All About Refunds on page 6 for more
information.
54 Eastern Red Cedar Revolving Fund

A donation to this fund may be made on a tax due return. For information regarding this fund, see Schedule
511NR-F: Information.
When You Are Finished...

Please enclose a check or money order payable to
Oklahoma Tax Commission for any balance due. Electronic payment options are available on our website at
www.tax.ok.gov. Should you choose to pay by check or
money order, please write your SSN and tax year on the
payment to ensure proper credit.
55 Public School Classroom Support Fund

A donation to this fund may be made on a tax due return. For information regarding this fund, see Schedule
511NR-F: Information.
Enclose copy of Federal return and W-2s, 1099s or

other withholding statements to substantiate income tax
withholdings.
56 Underpayment of Estimated Tax Interest

You were required to make estimated tax payments if
your income tax liability exceeds your withholding by
$500 or more. To avoid the 20% Underpayment of Estimated Tax Interest, timely filed estimated tax payments
and withholding are required to be the smaller of:

70% of the current year tax liability,

or

100% of your prior year tax liability.
If you do not have a return envelope, please mail the

originals, along with any payment due, to the address
below:

Oklahoma Tax Commission

P.O. Box 26800

Oklahoma City, OK 73126-0800
The Oklahoma Tax Refund Debit Card
Way2Go Card
Oklahoma Tax Refund
5115 5801 2345 6789

01/15
OKLAHOMA CARDHOLDER
TM
Safe, Convenient and Secure
More information on page 24 of this packet

Or visit www.tax.ok.gov
15
Schedule 511NR-A
The Federal Amount column is a summary of your Oklahoma allowable additions and subtractions from ALL SOURCES,
as though all income and deductions are from Oklahoma sources.
A2
A1 State and Municipal Bond Interest

Federal Amount column
If you received income on bonds issued by any state
or political subdivision thereof, exempt from Federal
taxation but not exempt from taxation by the laws of the
State of Oklahoma, the total of such income shall be
added to Federal Adjusted Gross Income.

1) Income from all bonds, notes or other obligations
issued by the State of Oklahoma, the Oklahoma
Capital Improvement Authority, the Oklahoma
Municipal Power Authority, the Oklahoma
Student Loan Authority, and the Oklahoma
Transportation Authority (formerly Turnpike
Authority) is exempt from Oklahoma income
tax. The profit from the sale of such bond, note
or other obligation shall be free from Oklahoma
taxation.

2) Income from local Oklahoma governmental
obligations issued after July 1, 2001, other than
those provided for in line 1, is exempt from
Oklahoma income tax. The exceptions are those
obligations issued for the purpose of providing
financing for projects for nonprofit corporations.
Local governmental obligations shall include
bonds or notes issued by, on behalf of, or for
the benefit of Oklahoma educational institutions,
cities, towns, or counties or by public trusts of
which any of the foregoing is a beneficiary.

3) Income from Oklahoma State and Municipal
Bonds issued prior to July 2, 2001, other than
those provided for in line 1, is exempt from
Oklahoma income tax only if so provided by the
statute authorizing their issuance.

4) Income on bonds issued by another state or
political subdivision thereof (non-Oklahoma),
exempt from Federal taxation, is taxable for
Oklahoma income tax.
Lump-Sum Distributions
Lump-sum distributions not included in the Federal Adjusted Gross Income shall be added to the Federal AGI.
Rollovers and IRA conversions are taxed in the same
year as on the Federal return. Enclose a copy of Form
1099, and complete copy of Federal return.
Note: The lump-sum distribution may qualify for the
Schedule 511NR-B, line 6 Other Retirement Income
exclusion. It must be received from a qualified plan and
satisfy the requirements of the Internal Revenue Code
as specified in the instructions for the exclusion.
Oklahoma Amount column
Enter that part of the Federal Amount column that
represents the lump-sum distribution received while a
resident of Oklahoma.
A3
Federal Net Operating Loss

Enter carryover(s) included on Federal Form 1040 and
on Form 511NR, line 15. See the Net Operating Loss
section on pages 5 and 6.
A4
Recapture of Depletion and Add Back of

Excess Federal Depletion
Upon the expiration of the lease, depletion claimed must
be restored to income in the case of non-producing
properties. Enter depletion claimed on a lease bonus
if no income was received from the property due to its
lease expiration. A complete schedule by property must
be furnished.
If the 22% Oklahoma option for computing depletion was
used in a previous year and the 65% Federal depletion
limitation applied in that year, you must add back any
unused Federal depletion being carried over from such
year and used in the current years Federal return. Applicable recapture is determined on a well-by-well basis.
Enclose a schedule of all municipal interest received by

source and amount. If the income is from a mutual fund
which invests in state and local government obligations,
enclose documentation from the mutual fund to
substantiate the percentage of income derived from
obligations exempt from Oklahoma tax.
For the Oklahoma option for computing depletion see

the instructions for Schedule 511NR-B, line 8. A complete schedule by property must be furnished
Enter that part of the Federal Amount column that represents the recapture of depletion on Oklahoma properties.
Note: If the interest is exempt, the capital gain/(loss)

from the sale of the bond may also be exempt. The
gain/(loss) from sale of a state or municipal bond, other
than those provided for in line 1, is exempt only if so
provided by the statute authorizing its issuance. Enter
exempt gains on Schedule 511NR-B, line 11 and exempt
losses on Schedule 511NR-A, line 7.
Enter that part of the Federal Amount column received
while a resident of Oklahoma.
Enter that part of the Federal Amount column that

represents the add back of excess Federal depletion on
Oklahoma properties.
16
Schedule 511NR-A
Expenses Incurred to Provide Child Care
Programs
Employers incurring expenses to provide accredited
Oklahoma child care programs for children of their employees may be allowed a credit. If the credit is allowed,
the eligible expenses upon which the credit is based
must be added back to arrive at Oklahoma taxable income. See Form 511CR, line 12 for the credit. Enclose
a schedule of eligible expenses and the computation of
the credit.
Other Additions - Federal Amount column (continued)

Enter the number 3 if the following applies:
If a qualified Oklahoma refinery, of which you are a
partner or shareholder, elected to expense the cost of
qualified refinery property, such property is fully depreciated for Oklahoma purposes. For Oklahoma purposes,
no depreciation expense can be taken for this tax year
on such property. Enter your pro-rata share of such
depreciation. Include the partnerships or corporations
name and ID number.
A5

You will have an amount on this line if a pass-through
entity, of which you are a member:

was required to add-back rents and interest
expenses paid to a captive real estate investment trust
when determining Oklahoma distributable income; or

was a captive real estate trust that was required to
add-back the dividends-paid deduction when determining Oklahoma distributable income.

Enter the amount from the Federal Amount column.
A6 Recapture of Contributions to Oklahoma

529 College Savings Plan and OklahomaDream

529 Account(s)
Federal Amount column If an individual elects to take a rollover on a contribution within one year of the date of the contribution, for
which a deduction was taken on the previous years
return, the amount of such rollover is included in income.
As used in this paragraph, rollover means the transfer
of funds from the Oklahoma 529 College Savings Plan
or OklahomaDream 529 accounts to any other plan
under IRC Section 529.
Enter your pro-rata share of such add-back. Include your

pass-through entitys name and ID number.
Enter any additions not previously claimed. Enclose a
detailed explanation specifying the type of addition and
Oklahoma Statute authorizing the addition, and verifying
documents.
An individual who makes a non-qualified withdrawal

of contributions for which a deduction was taken in tax
year 2005 or later, such non-qualified withdrawal and
any earnings thereon are included in income. If any of
the earnings have already been included in your Federal
adjusted gross income, do not include those earnings
again on this line.

Enter the part of the Federal Amount column that represented:
Oklahoma Amount column Enter that part of the Federal Amount column that
represents the rollover taken or non-qualified withdrawal
received while a resident of Oklahoma.
losses from the sale of exempt government obligations incurred while a resident of Oklahoma,
2.
the depreciation on Oklahoma property added

back,
3&4. the amount of the add-back included in your prorata share of the Oklahoma distributable income,
A7 Other Additions
Enter in the box on Schedule 511NR-A, line 7, the appropriate number as listed below which shows the type
of addition. If you have more than one addition, enter the
number 99.
5.
the applicable portion of any addition not previously

claimed.
Oklahoma
Low cost
e file

Losses from the sale of exempt government obligations:
See the note in the instructions for Schedule 511NR-A,
line 1 and Schedule 511NR-B, line 1. Enclose Federal
Schedule D.
If you are a swine or poultry producer who has deducted
depreciation on an accelerated basis on your Oklahoma
tax return in previous tax years (Schedule 511NR-C, line
7, Number 3), the asset may be fully depreciated for
Oklahoma purposes. Any depreciation deducted on this
years Federal return, after the date the asset has been
fully depreciated on your Oklahoma return, must be added back to avoid a duplication of depreciation. Enclose
a copy of the Federal depreciation schedule showing the
depreciation taken on the asset.
1.
or sometimes
even no cost...
E-filing your return is simply the speediest,
safest and most secure way to receive your
income tax refund. E-file today and in most
cases youll receive your Oklahoma refund in
7-10 days, even faster with direct deposit.
Check us out today to receive a speedy refund!
www.tax.ok.gov
*To e-file your state return for free, you must prepare and e-file both
your Federal and Oklahoma returns at the same time. See more
information regarding your Free File Options at www.tax.ok.gov.
17
Schedule 511NR-B
B1
B4
Interest on U.S. Obligations

Federal Amount column - If you report interest on
bonds, notes and other obligations of the U.S. government on your Federal return, this income may be excluded if a detailed schedule is furnished, accompanied with
1099s showing the amount of interest income and the
name of the obligation from which the interest is earned.
If the income is from a mutual fund which invests in
U.S. government obligations, enclose documentation
from the mutual fund to substantiate the percentage of
income derived from obligations exempt from Oklahoma
tax. Interest from entities such as FNMA & GNMA does
not qualify.
Military Retirement
Federal Amount column - Each individual may exclude
the greater of 75% of their military retirement benefits
or $10,000, but not to exceed the amount included in
the Federal Adjusted Gross Income. Military retirement
benefits are those benefits received by an individual
from any component of the Armed Forces of the United
States.
Oklahoma Amount column - Each individual may
exclude 75% of their military retirement benefits sourced
to Oklahoma or $10,000, whichever is greater. Sourced to
Oklahoma means the military retirement benefits entered
on Form 511NR, line 10, in the Oklahoma Amount column.
Military retirement benefits are those benefits received by
an individual from any component of the Armed Forces of
the United States.
Note: The capital gain/loss from the sale of an U.S.

Government Obligation is exempt. Enter exempt gains
on Schedule 511NR-B, line 11, and exempt losses on
Schedule 511NR-A, line 7.
Oklahoma Government or Federal Civil Service

Retirement
Federal Amount column - Each individual may exclude
their retirement benefits up to $10,000, but not to exceed
the amount included in the Federal Adjusted Gross Income.
(To be eligible retirement income must be in your name.)
The retirement benefits must be received from the following: the civil service of the United States*, the Oklahoma
Public Employees Retirement System of Oklahoma, the
Oklahoma Teachers Retirement System, the Oklahoma
Law Enforcement Retirement System, the Oklahoma
Firefighters Pension and Retirement System, the Oklahoma
Police Pension and Retirement System, the Employee
retirement systems created by counties pursuant to 19 OS
Sec. 951, the Uniform Retirement System for Justices and
Judges, the Oklahoma Wildlife Conservation Department
Retirement Fund, the Oklahoma Employment Security
Commission Retirement Plan, or the Employee retirement
systems created by municipalities pursuant to 11 OS Sec.
48-101 of the Oklahoma Statutes. (Enclose a copy of Form
1099-R.)
B5
Oklahoma Amount column - Enter that part of the

Federal Amount column that represents U.S. Government interest included on Form 511NR, line 2, in the
Oklahoma Amount column.
B2
Taxable Social Security

Federal Amount column - Social Security benefits
received by an individual shall be exempt from taxable
income, to the extent such benefits are included in the
Federal Adjusted Gross Income.


Federal Amount column that represents Social Security
benefits exempt by statute included on Form 511NR, line
14, in the Oklahoma Amount column.
Federal
Civil Service Retirement in Lieu of Social
B3
Security
Federal Amount column - Each individual may exclude 100% of their retirement benefits received from the
Federal Civil Service Retirement System (CSRS), including survivor benefits, paid in lieu of Social Security to the
extent such benefits are included in the Federal Adjusted
Gross Income. Enter your Retirement Claim Number from
your Form CSA 1099-R or CSF 1099-R in the box on
Schedule 511NR-B, line 3. Enclose a copy of Form CSA
1099-R or CSF 1099-R with your return. To be eligible,
such 1099-R must be in your name.
* Do not include on this line the CSRS retirement benefits

already excluded on Schedule 511NR-B, line 3.
Note: An early distribution from a retirement fund due to
termination of employment prior to retirement or disability
does not qualify for the $10,000 retirement income exclusion. Generally, there is a 1 in box 7 of your Form 1099-R
for this type of distribution. This distribution may qualify
for the Other Retirement Income exclusion on Schedule
511NR-B, line 6.
Note: Retirement benefits paid under the Federal Employees Retirement System (FERS) do not qualify for
this exclusion. However, for retirement benefits containing both a FERS component and a CSRS component,
the CSRS component will qualify for the exclusion.
Provide substantiation for the CSRS component.
Oklahoma Amount column - Enter all or part of the

amount reported in the Federal Amount column that
represents the income that is included on Form 511NR, line
10, in the Oklahoma Amount column. This exclusion is not
prorated.
Oklahoma Amount column - Each individual may exclude 100% of their CSRS retirement benefits included
on Form 511NR, line 10, in the Oklahoma Amount
column.
18
Schedule 511NR-B
B6
Other Retirement Income

Federal Amount Column - Each individual may exclude
their retirement benefits, up to $10,000, but not to exceed
the amount included in the Federal Adjusted Gross Income.
For any individual who claims the retirement exclusion on
Schedule 511NR-B, line 5, the amount of the exclusion on
this line cannot exceed $10,000 minus the amount already
claimed on Schedule 511NR-B, line 5, in the Federal
Amount column (if less than zero, enter zero).
Additional Depletion (continued)

Lease bonus received is considered income subject to
depletion. If depletion is claimed on a lease bonus and
no income is received as a result of nonproducing properties, upon expiration of the lease, such depletion must
be restored on Schedule 511NR-A, line 4, in the year the
lease expires.
If you have Federal depletion being carried over into this
year, see Schedule 511NR-A, line 4.
The retirement benefits must be received from the following and satisfy the requirements of the Internal Revenue
Code (IRC): an employee pension benefit plan under IRC
Section 401, an eligible deferred compensation plan under
IRC Section 457, an individual retirement account, annuity
or trust or simplified employee pension under IRC Section
408, an employee annuity under IRC Section 403 (a) or (b),
United States Retirement Bonds under IRC Section 86, or
lump-sum distributions from a retirement plan under IRC
Section 402 (e). Enclose a copy of Form 1099-R or other
documentation.

Federal Amount column that represents additional
depletion only from Oklahoma properties, the net income
of which is included in the Oklahoma Amount column
on the front of Form 511NR.
B9
Oklahoma Net Operating Loss

The loss year return must be filed to establish the Oklahoma Net Operating Loss.
Federal Amount column - Enter the Oklahoma net
operating loss, computed based on the Federal Amount
Column carried over from previous years. Enclose a
detailed schedule showing origin and NOL computation and enclose a copy of Federal NOL computation.
See the Net Operating Loss section on pages 5 and 6.
(Also see Schedule 511NR-A, line 3.)
Oklahoma Amount Column - You may exclude up to

$10,000, but not to exceed the amount of qualified retirement benefits reported in the Oklahoma Amount column
on the front of Form 511NR. For any individual who claims
the retirement exclusion on Schedule 511NR-B, line 5, the
amount of the exclusion on this line cannot exceed $10,000
minus the amount already claimed on Schedule 511NR-B,
line 5, in the Oklahoma Amount column (if less than zero,
enter zero).
Oklahoma Amount column - Enter the Oklahoma net

operating loss, which was computed on the Oklahoma
Amount Column carried over from previous years.
Enclose a detailed schedule showing origin and NOL
computation. See the Net Operating Loss section on
pages 5 and 6. (Also see Schedule 511NR-A, line 3.)
Enclose a copy of Form 1099 or other supporting documentation.

B7
U.S. Railroad Retirement Board Benefits

Federal Amount column - All qualified U.S. Railroad
Retirement Board benefits that are included in the Federal Adjusted Gross Income may be excluded.
www.tax.ok.gov

Federal Amount column that represents U.S. Railroad
Retirement benefits exempt by statute included in the
Oklahoma Amount column.
Online Filing of Your Income Taxes

2-D Fill-in Forms with Online Calculations
B8
QuickTax: Business Tax Filing System
Additional Depletion
Federal Amount column - Depletion on oil and gas well
production, at the option of the taxpayer, may be computed at 22% of gross income derived from each property (regardless where located) during the taxable year.
When computing Oklahoma depletion you are limited
to 50% of the net income from each property computed
without the allowance of depletion. Any depletion deduction allowable is the amount so computed minus the
Federal depletion claimed. If Oklahoma Options are
exercised, the Federal depletion not used due to the
65% limitation may not be carried over for Oklahoma
purposes. A complete detailed schedule by property
must be furnished.
Download Forms 24/7

View FAQs or Email the OTC a Question
Latest Tax News
www.tax.ok.gov
One Site with Many
Oklahoma Filing Options
19
Schedule 511NR-B
B10
B11
Exempt Tribal Income

Federal Amount Column - If the tribal members
principal residence is on Indian country as defined in
18 U.S.C. Section 1151, the income earned on Indian
country may be deducted. Legally acknowledged Indian
country must be within the jurisdiction of the tribe of
which he or she is a member. All claimants must provide
sufficient information to support that these requirements
have been satisfied.

Gains from Sale of Exempt Govt Obligations
Federal Amount Column- Gains from the sale of
exempt government obligations: see the note in the
instructions for Schedule 511NR-A, line 1, and Schedule
511NR-B, line1. Enclose Federal Schedule D.
Provide the following information for tax year 2012:
B12 Nonresident Active Duty Military Wages

Nonresident active duty military pay, covered under
the provisions of the Soldiers and Sailors Civil Relief
Act, should be deducted from Federal Adjusted Gross
Income before the calculation of tax under 68 OS Sec.
2362. Enter nonresident active duty military pay only to
the extent such pay is included on Form 511NR, line 1,
in the Federal Amount column. Enclose a copy of the
military Form W-2.
Oklahoma Amount Column- Enter that part of the

Federal Amount column that represents gains from the
sale of exempt government obligations incurred while a
resident of Oklahoma.
a. A copy of your tribal membership card or certification

by your tribe as to your tribal membership during the tax
year; and
b. A copy of the trust deed, or other legal document,
which describes the real estate upon which you maintained your principal place of residence and which was
an Indian allotment, restricted, or held in trust by the
United States during the tax year. If your name does not
appear on the deed, or other document, provide proof of
residence on such property; and
B13 Oklahoma Capital Gain Deduction

Federal Amount Column You can deduct qualifying
gains receiving capital treatment which are included in
Federal Adjusted Gross Income. Qualifying gains receiving capital treatment means the amount of net capital gains, as defined under the IRC Section 1222(11).
The qualifying gain must:
c. A copy of the trust deed, or other legal document,

which describes the real estate upon which you were
employed, performed work or received income and
which was held by the United States of America in trust
for a tribal member or an Indian tribe or which was
allotted or restricted Indian land during the tax year. Also
a copy of employment or payroll records which show you
are employed on that Indian country or an explanation of
your work on Indian country; and
d. Any other evidence which you believe supports your

claim that you meet all of the criteria for exemption from
income tax.
All information to support your claim for refund must be
enclosed with your return.
Note: The military wages of an enrolled member of a

federally recognized Indian tribe shall be exempt from
Oklahoma individual tax when the income is compensation paid to an active member of the Armed Forces, if the
member was residing within his tribes Indian Country
at the time of entering service, and the member has not
elected to abandon such residence per Rule 710:5015-2. Provide a copy of your DD Form 2058-2: Native
American State Income Tax Withholding Exemption
Certificate, along with the information requested in paragraphs a and b above.
1) Be earned on real or tangible personal property

located within Oklahoma that you have owned
for at least five uninterrupted years prior to the
date of the sale;
2) Be earned on the sale of stock or ownership interest in an Oklahoma headquartered company,
limited liability company, or partnership where
such stock or ownership interest has been
owned by you for at least two uninterrupted
years prior to the date of the sale; or
3) Be earned on the sale of real property, tangible
personal property or intangible personal property
located within Oklahoma as part of the sale of all
or substantially all of the assets of an Oklahoma
headquartered company, limited liability company, or partnership or an Oklahoma proprietorship
business enterprise where such property has
been owned by such entity or business enterprise or owned by the owners of such entity or
business enterprise for a period of at least two
uninterrupted years prior to the date of the sale.
Enter the amount from Form 561NR, Column F, line

10. Enclose Form 561NR and a copy of your Federal
Schedule D.
Oklahoma Amount column - Enter the part of the Federal Amount column that represents tribal income exempt by statute and included in the Oklahoma Amount
column.
Oklahoma Amount Column Enter the amount from

Form 561NR, Column G, line 10.
20
Schedule 511NR-B
B14
Miscellaneous: Other Subtractions

Enter in the box on Schedule 511NR-B, line 14, the appropriate number as listed below, which shows the type
of income you are subtracting. If you are entitled to more
than one type of deduction, enter the number 99.
Miscellaneous: Other Subtractions (continued)

Small Business Incubator exclusion: Exemption for
income earned by the sponsor. (74 OS Sec. 5075) Exemption for income earned by the tenant. (74 OS Sec.
5078)

Royalty income earned by an inventor from a product developed and manufactured in this state shall be exempt
from income tax for a period of seven years from January 1 of the first year in which such royalty is received as
long as the manufacturer remains in this state. (74 OS
Sec. 5064.7 (A)(1))

Payments received as a result of a Military member being killed in a combat zone: Any payment made by the
United States Department of Defense as a result of the
death of a member of the Armed Forces who has been
killed in action in a designated combat zone shall be
exempt from Oklahoma income tax during the taxable
year in which the individual is declared deceased by the
Armed Forces. (68 OS Sec. 2358.1A)
To support your deduction please furnish:

1) copy of the patent.

2) copy of the royalty agreement with the Oklahoma manufacturer.

3) copy of registration form from Oklahoma Department of Commerce or Oklahoma Center for
the Advancement of Science and Technology
(OCAST).

Income earned by an individual whose Military spouse
was killed in a combat zone: Any income earned by the
spouse of a member of the Armed Forces of the United
States who has been killed in action in a designated
combat zone shall be exempt from Oklahoma income
tax during the taxable year in which the individual is
declared deceased by the Armed Forces. (68 OS Sec.
2358.1A)

Manufacturers exclusion. (74 OS Sec. 5064.7 (A)(2))

Allowable deductions not included in (1) through (6):
Enter any allowable Oklahoma deductions from Federal
Adjusted Gross Income to arrive at Oklahoma Adjusted
Gross Income that were not previously claimed under
this heading Miscellaneous: Other Subtractions.
Enclose a detailed explanation specifying the type of
subtraction and Oklahoma Statute authorizing the subtraction, and verifying documents.

Historical Battle Sites: There shall be a deduction,
limited to 50% of the capital gain, if you sell to the State
of Oklahoma any real property which was the site of a
historic battle during the nineteenth century and has
been designated a National Historic Landmark. (68 OS
Sec. 2357.24)
Schedule 511NR-C
C3 Political Contribution
If you contributed money to a political party or candidate
for political office, you may deduct the amount contributed up to a maximum of $100 ($200 if a joint return is
filed).
C1 Military Pay Exclusion

Oklahoma residents who are members of any component of the Armed Services may exclude 100% of their
active military pay, including Reserve & National Guard
pay, received during the time they were a resident. The
military pay must be included in line 1 of the Oklahoma
Amount column to qualify for this exclusion. Retired
military see instructions for Schedule 511NR-B, line 4.
C4 Interest Qualifying for Exclusion

During the period of residency, residents and part-year
residents may partially exclude interest received from
a bank, credit union or savings and loan association
located in Oklahoma. The total exclusion for interest
claimed on your state return cannot exceed the interest received from an Oklahoma bank, credit union or
savings and loan association included on Form 511NR,
line 2, of the Oklahoma Amount column or $100 [$200
if filing jointly even if only one spouse received interest
income], whichever is less.
C2 Qualifying Disability Deduction

If you are a resident or part-year resident individual with
a physical disability constituting a substantial handicap
to employment, you may deduct the expense incurred
while you were a resident to modify a motor vehicle,
home, or work place necessary to compensate for the
disability. Please enclose a schedule detailing the
expenses incurred and a description of the physical disability with documentation regarding the Social Security
or Veterans Administration recognition and/or allowance
of this expense.
21
Schedule 511NR-C
C5 Qualified Adoption Expense
During the period of residency, residents and part-year
residents may deduct Nonrecurring adoption expenses
not to exceed $20,000 per calendar year (68 OS Sec.
2358). Expenses are to be deducted in the year incurred.
Nonrecurring adoption expenses means adoption fees,
court costs, medical expenses, attorney fees and expenses which are directly related to the legal process of
adoption of a child. Enclose a schedule describing the
expenses claimed.
C7 Miscellaneous: Other Adjustments

Enter in the box on Schedule 511NR-C, line 7, the appropriate number as listed below which shows the type
of deduction. If you are entitled to more than one deduction listed below, enter the number 99.
Qualified Medical Savings Account/Health Savings Account: Contributions made by an Oklahoma resident to
an Oklahoma medical savings account and the interest
earned on such account shall be exempt from taxation.
The medical savings account must be established in
this state pursuant to 63 OS Sec. 2621 through 2623.
In order to be eligible for this deduction, contributions
must be made to a medical savings account program
approved by either the State Department of Health or the
Insurance Commissioner. A statement of the contributions made to and interest earned on the account must
be provided by the trustee of the plan, and enclosed as
part of the filed return. Enclose a copy of the front page
of your Federal return. This is not on your W-2.
C6 Contributions to an Oklahoma 529 College

Savings Plan and OklahomaDream 529
account(s)
Each individual may deduct contributions made to
accounts established pursuant to the Oklahoma College
Savings Plan Act. The maximum annual deduction is
the amount of contributions to all Oklahoma 529 College
Savings Plan or OklahomaDream 529 accounts plus
any contributions to such accounts for prior tax years
after December 31, 2004, which were not deducted. If a
rollover* or non-qualified withdrawal is taken within the
same tax year as a contribution is made, the deduction
for such contribution must be reduced by the amount
of the rollover or non-qualified withdrawal. In no event
can this deduction exceed $10,000 ($20,000 on a joint
return) per tax year. Any amount of a contribution that
is not deducted in the year for which the contribution
is made may be carried forward as a deduction from
income for the succeeding 5 years. If a rollover* or nonqualified withdrawal is taken during the carryover period,
the tax deduction otherwise available must be reduced
by the amount of the rollover or non-qualified withdrawal.
Deductions may be taken for contributions and rollovers
made during a taxable year and up to April 15 of the
succeeding year, or the due date of a taxpayers state
income tax return, excluding extensions, whichever is
later. A deduction for the same contributions may not be
taken for two different tax years. Enclose proof of your
contribution including the name of the beneficiary and
the account number.
Contributions made by an Oklahoma resident to an Oklahoma health savings account and the interest earned on
such account shall be exempt from taxation. The health
savings account must be established in this state pursuant to 36 OS Sec. 6060.14 through 6060.18. A statement
of the contributions made to and interest earned on the
account must be provided by the trustee of the plan, and
enclosed as part of the filed return. This is not on your
W-2. Enclose a copy of your Federal return.
Note: If you took a Health/Medical Savings Account
Deduction to arrive at Federal adjusted gross income,
you cannot take a deduction on this line.
Agricultural Commodity Processing Facility Exclusion:
Owners of agricultural commodity processing facilities may exclude 15% of their investment in a new or
expanded agricultural commodity processing facility located within Oklahoma. Agricultural commodity
processing facility means buildings, structures, fixtures
and improvements used or operated primarily for the
processing or production of agricultural commodities to
marketable products. This includes each part of the facility which is used in the processing of agricultural commodities, including receiving, storing, transporting and
packaging or otherwise preparing the product for sale
or shipment. The investment is deemed made when the
property is placed in service. Under no circumstances
shall this exclusion lower your taxable income below
zero. In the event the exclusion does exceed income,
any unused portion may be carried over for a period
not to exceed six years. A schedule must be enclosed
showing the type of investment(s), the date placed in
service, and the cost of each investment. If the total exclusion available is not used, a copy of the schedule
* For purposes of reducing the deduction, rollover

means the transfer of funds from the Oklahoma 529
College Savings Plan or OklahomaDream 529 to any
other plan under IRC Section 529.
Contributions must be made to an Oklahoma 529 College Savings Plan or OklahomaDream 529 account(s).
Contributions made to other states college savings
plans, the Coverdell Education Savings Account or
transfers from one Oklahoma 529 College Savings
Plan or OklahomaDream 529 account to another may
not be deducted.
For information on setting up an Oklahoma 529 College
Savings Plan visit www.ok4savings.org or call toll-free
(877) 654-7284. For information on setting up an OklahomaDream 529 account, contact your financial advisor.
22
Schedule 511NR-C
Miscellaneous: Other Adjustments - Enter the number 2 if the following applies (continued)
must be enclosed in the carryover year and show the
total exclusion available, the amount previously used
and amount available in the carryover year. If the exclusion is through a partnership or corporation, the schedule must also include the partnerships or corporations
name, Federal ID number and your pro-rata share of the
exclusion.

Safety Pays OSHA Consultation Service exemption: An
employer that is eligible for and utilizes the Safety Pays
OSHA Consultation Service provided by the Oklahoma
Department of Labor shall receive a $1,000 exemption
for the tax year the service is utilized.
If this exclusion is through a partnership or corporation,
include the partnerships or corporations name and
Federal ID number and your pro-rata share of the
exclusion.

Depreciation Adjustment for Swine/Poultry Producers:
Individuals who are swine or poultry producers may
deduct depreciation on an accelerated basis for new
construction or expansion costs. The same depreciation method elected for Federal income tax purposes
will be used, except the assets will be deemed to have
a seven year life. Any depreciation deduction allowable
is the amount so computed minus the Federal depreciation claimed. Enclose a copy of the Federal depreciation
schedule and a computation of the accelerated Oklahoma depreciation.

Qualified Refinery Property: If a qualified Oklahoma
refinery elected to expense the cost of qualified refinery
property, enter any of such expense allocated to you.
Enclose a copy of the written notice received from the
refinery indicating the amount of the allocation. Such
notice should include the companys name and Federal
ID Number.
Cost of Complying with Sulfur Regulations: If a qualified
refinery elected to allocate all or a portion of the cost of
complying with sulfur regulations to its owners, enter the
portion of such cost allocated to you. Enclose a copy of
the written notice received from the refinery indicating
the amount of the allocation. Such notice should include
the companys name and Federal ID Number.
Note: Once you have fully depreciated an asset on your

Oklahoma return, you must add back any depreciation
deducted on your Federal return. See Schedule 511NRA, line 7.
Discharge of Indebtedness for Farmers: An individual,
engaged in production of agriculture, may exclude
income resulting from the discharge of indebtedness incurred to finance the production of agricultural products.
Enclose Federal Schedule F and Form 1099-C or other
substantiating documentation.

Emergency Medical Personnel Death Benefit exclusion:
The $5,000 death benefit, provided for in 63 OS Sec. 12505.1, paid to the designated beneficiary of an emergency medical technician or a registered emergency
medical responder whose death is a result of their official
duties performed in the line of duty is exempt. Deduct
the $5,000 death benefit if such death benefit is included
in your Federal Adjusted Gross Income.

Oklahoma Police Corps Program Scholarship/Stipend:
You may deduct any scholarship or stipend, received
from participation in the Oklahoma Police Corps Program, that is included in your Federal adjusted gross
income. The Oklahoma Police Corps was established
under 74 OS Section 2-140.1 through 2-140.11. Enclose
documentation to support amount claimed and a copy of
your Federal return.

Competitive Livestock Show Award: You may deduct
any payment of less than $600 received as an award
for participation in a competitive livestock show event if
such award is included in your Federal Adjusted Gross
Income. You must be able to substantiate this deduction
upon request.

Deduction for Living Organ Donation: You may deduct
up to $10,000 of unreimbursed expenses if you, or
your dependent, donates one or more human organs
while living. Human organs mean all or part of a liver,
pancreas, kidney, intestine, lung, or bone marrow. The
deduction is allowed only one time and may be claimed
only for unreimbursed expenses that are incurred by you
and related to the organ donation of you or your dependent. The deduction may only be claimed in the taxable
year in which the transplant occurs. Enclose a detailed
schedule of expenses claimed.
Need help with the math

on your form?
Try using our 2-D fill-in forms
available at
www.tax.ok.gov
23
Schedule 511NR-D
Your Oklahoma refund made easy...
If your AGI from all sources (Form 511NR, line 24) is less
than your Federal AGI (Form 511NR, line 19), your Oklahoma child care/child tax credit must be prorated.
the Oklahoma Tax Refund

Debit Card!
D1 Child Care/Child Tax Credit

If your Federal Adjusted Gross Income is $100,000 or
less and you are allowed either a credit for child care expenses or the child tax credit on your Federal return, then
as a resident, part-year resident or nonresident military,
you are allowed a credit against your Oklahoma tax. Your
Oklahoma credit is the greater of:
If you do not choose direct deposit, you will

receive a debit card for you income tax refund.
TM
Way2Go Card
20% of the credit for child care expenses allowed by

the IRC. Your allowed Federal credit cannot exceed the
amount of your Federal tax reported on your Federal
return.
or
Oklahoma Tax Refund
5% of the child tax credit allowed by the IRC. This

includes both the nonrefundable child tax credit and the
refundable additional child tax credit.
5115 5801 2345 6789

01/15
OKLAHOMA CARDHOLDER
If your Federal Adjusted Gross Income is greater than

$100,000, no credit is allowed.
Safe, convenient and secure, choose to

receive a debit card which can be used at
your favorite stores and ATMs that accept
MasterCard debit cards. In some cases a fee
may apply at ATMs.
Schedule 511NR-E
Residents and part-year residents complete Schedule
511NR-E to determine the amount of Oklahoma earned
income credit to enter on line 46.
Activating your card is easy, just call 1-888929-2460. Only you have the information
to do it. Detailed information on card
activation, along with all the information
you need for your Oklahoma Tax Refund
debit card will be included with your card.
E1 Earned Income Credit

Residents and part-year residents are allowed a credit
equal to 5% of the earned income credit allowed on the
Federal return. The credit must be prorated on the ratio
of AGI-Oklahoma sources (line 23) to Federal AGI (line
19). Enclose a copy of your Federal return.
Deposit or cash your debit card free

at banks or financial institutions that
accept MasterCard; or go online to www.
goprogram.com and transfer your refund to
your checking/savings account for a fee of
75 cents.
Schedule 511NR-F
Schedule 511NR-F provides you with the opportunity
to make a financial gift from your refund to a variety of
Oklahoma organizations.
Inactivity fees of $1.50 per month will apply

if your card is not used for a period of 60
days. To avoid these fees use your card at
least once every 60 days. Your card is good
for three years from the date of issue.
Please place the line number of the organization from

Schedule 511NR-F in the box on line 50 of Form 511NR.
If you give to more than one organization, please put a
99 in the box on line 50 of Form 511NR.
Visit www.tax.ok.gov for detailed information and

answers to your frequently asked questions on the
Oklahoma Tax Refund debit card.
Descriptions of the organizations and the addresses

to mail a donation if you are not receiving a refund are
shown on Schedule 511NR-F: Information.
See page 36 for information

on direct deposit.
24
2012 Oklahoma Income Tax Table

Example...
Instructions...
Mr. and Mrs. Jones are filing a joint return.
Use this table if your taxable

income is less than $91,000.
Their Oklahoma Taxable Income is $14,793.
If your taxable income is $91,000

or more, use the tax computation
on the lower portion of page 31.
At
least
But
less
than
Next, they find the column for married filing

joint and read down the column.
The amount shown where the income line
and filing status column meet is $384 (see
example at right). This is the amount they
must write on the tax line on their return.
For an example,
please see the
box to the right.
If Oklahoma
taxable income is:
First, they find the $14,750 - $14,800

income line.
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
If Oklahoma
taxable income is:
At
least
But
less
than
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
$2,000
Up to $999
If Oklahoma
taxable income is:
But
less
than
At
least
14,700
14,750
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
563
Schedule
511-H565
14,750 14,800
14,800
14,850
If Oklahoma
taxable income is:
At
least
But
less
than
568
381
384
386
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
$4,000
0
50
100
150
200
50
100
150
200
250
0
0
1
1
1
0
0
1
1
1
2,000
2,050
2,100
2,150
2,200
2,050
2,100
2,150
2,200
2,250
15
16
16
17
17
10
11
11
12
12
4,000
4,050
4,100
4,150
4,200
4,050
4,100
4,150
4,200
4,250
53
55
56
58
59
30
31
31
32
32
250
300
350
400
450
500
300
350
400
450
500
550
1
2
2
2
2
3
1
2
2
2
2
3
2,250
2,300
2,350
2,400
2,450
2,300
2,350
2,400
2,450
2,500
18
18
19
19
20
13
13
14
14
15
4,250
4,300
4,350
4,400
4,450
4,300
4,350
4,400
4,450
4,500
61
62
64
65
67
33
33
34
34
35
550
600
650
700
600
650
700
750
3
3
3
4
3
3
3
4
2,500
2,550
2,600
2,650
2,700
2,550
2,600
2,650
2,700
2,750
21
22
23
24
25
15
16
16
17
17
4,500
4,550
4,600
4,650
4,700
4,550
4,600
4,650
4,700
4,750
68
70
71
73
74
35
36
36
37
37
750
800
850
900
950
800
850
900
950
1,000
4
4
4
5
5
4
4
4
5
5
2,750
2,800
2,850
2,900
2,950
2,800
2,850
2,900
2,950
3,000
26
27
28
29
30
18
18
19
19
20
4,750
4,800
4,850
4,900
4,950
4,800
4,850
4,900
4,950
5,000
76
77
79
81
83
38
38
39
39
40
1,000
1,050
1,100
1,150
1,200
1,050
1,100
1,150
1,200
1,250
5
6
6
7
7
5
5
6
6
6
3,000
3,050
3,100
3,150
3,200
3,050
3,100
3,150
3,200
3,250
31
32
33
34
35
20
21
21
22
22
5,000
5,050
5,100
5,150
5,200
5,050
5,100
5,150
5,200
5,250
85
87
89
91
93
41
42
43
44
45
1,250
1,300
1,350
1,400
1,450
1,300
1,350
1,400
1,450
1,500
8
8
9
9
10
6
7
7
7
7
3,250
3,300
3,350
3,400
3,450
3,300
3,350
3,400
3,450
3,500
36
37
38
39
40
23
23
24
24
25
1,500
1,550
1,600
1,650
1,700
1,550
1,600
1,650
1,700
1,750
10
11
11
12
12
8
8
8
8
9
3,500
3,550
3,600
3,650
3,700
3,550
3,600
3,650
3,700
3,750
41
42
43
44
45
25
26
26
27
27
5,250
5,300
5,350
5,400
5,450
5,500
5,300
5,350
5,400
5,450
5,500
5,550
95
97
99
101
103
105
46
47
48
49
50
51
5,550
5,600
5,650
5,700
5,600
5,650
5,700
5,750
107
109
111
113
52
53
54
55
1,750
1,800
1,850
1,900
1,950
1,800
1,850
1,900
1,950
2,000
13
13
14
14
15
9
9
9
10
10
3,750
3,800
3,850
3,900
3,950
3,800
3,850
3,900
3,950
4,000
46
47
49
50
52
28
28
29
29
30
5,750
5,800
5,850
5,900
5,950
5,800
5,850
5,900
5,950
6,000
115
117
119
121
123
56
57
58
59
60
$1,000
$3,000
* This column must also be used by a Qualified Widow(er).
25
$5,000

If Oklahoma
taxable income is:
At
least
$6,000
But
less
than
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
6,000
6,050
6,100
6,150
6,200
6,050
6,100
6,150
6,200
6,250
125
127
129
131
133
61
62
63
64
65
6,500
6,550
6,600
6,650
6,700
6,550
6,600
6,650
6,700
6,750
145
147
149
151
153
71
72
73
74
75
6,250
6,300
6,350
6,400
6,450
6,750
6,800
6,850
6,900
6,950
$7,000
6,300
6,350
6,400
6,450
6,500
6,800
6,850
6,900
6,950
7,000
135
137
139
141
143
155
157
159
161
163
66
67
68
69
70
76
77
78
79
80
If Oklahoma
taxable income is:
At
least
But
less
than
$9,000
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
9,000
9,050
9,100
9,150
9,200
9,050
9,100
9,150
9,200
9,250
264
266
269
271
274
136
137
139
140
142
9,500
9,550
9,600
9,650
9,700
9,550
9,600
9,650
9,700
9,750
290
292
295
298
300
151
152
154
155
157
9,250
9,300
9,350
9,400
9,450
9,300
9,350
9,400
9,450
9,500
9,750
9,800
9,850
9,900
9,950
9,800
9,850
9,900
9,950
10,000
277
279
282
285
287
303
306
308
311
313
$10,000
143
145
146
148
149
158
160
162
164
166
If Oklahoma
taxable income is:
At
least
But
less
than
$12,000
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
12,000
12,050
12,100
12,150
12,200
12,050
12,100
12,150
12,200
12,250
421
424
426
429
432
248
250
252
254
256
12,500
12,550
12,600
12,650
12,700
12,550
12,600
12,650
12,700
12,750
447
450
453
455
458
271
274
276
279
281
12,250
12,300
12,350
12,400
12,450
12,750
12,800
12,850
12,900
12,950
12,300
12,350
12,400
12,450
12,500
12,800
12,850
12,900
12,950
13,000
$13,000
434
437
439
442
445
460
463
466
468
471
259
261
264
266
269
284
286
289
291
294
7,000
7,050
7,100
7,150
7,200
7,050
7,100
7,150
7,200
7,250
165
167
169
171
173
81
82
83
84
85
10,000
10,050
10,100
10,150
10,200
10,050
10,100
10,150
10,200
10,250
316
319
321
324
327
168
170
172
174
176
13,000
13,050
13,100
13,150
13,200
13,050
13,100
13,150
13,200
13,250
474
476
479
481
484
296
299
301
304
306
7,500
7,550
7,600
7,650
7,700
7,550
7,600
7,650
7,700
7,750
188
190
193
195
198
91
92
94
95
97
10,500
10,550
10,600
10,650
10,700
10,550
10,600
10,650
10,700
10,750
342
345
348
350
353
188
190
192
194
196
13,500
13,550
13,600
13,650
13,700
13,550
13,600
13,650
13,700
13,750
500
502
505
508
510
321
324
326
329
331
7,250
7,300
7,350
7,400
7,450
7,750
7,800
7,850
7,900
7,950
$8,000
7,300
7,350
7,400
7,450
7,500
7,800
7,850
7,900
7,950
8,000
175
178
180
183
185
86
87
88
89
90
200
203
205
208
210
98
100
101
103
104
8,000
8,050
8,100
8,150
8,200
8,050
8,100
8,150
8,200
8,250
213
215
218
220
223
106
107
109
110
112
8,500
8,550
8,600
8,650
8,700
8,550
8,600
8,650
8,700
8,750
238
240
243
245
248
121
122
124
125
127
8,250
8,300
8,350
8,400
8,450
8,750
8,800
8,850
8,900
8,950
8,300
8,350
8,400
8,450
8,500
8,800
8,850
8,900
8,950
9,000
225
228
230
233
235
250
253
256
258
261
113
115
116
118
119
128
130
131
133
134
10,250
10,300
10,350
10,400
10,450
10,750
10,800
10,850
10,900
10,950
10,300
10,350
10,400
10,450
10,500
329
332
334
337
340
178
180
182
184
186
10,800
10,850
10,900
10,950
11,000
355
358
361
363
366
198
200
202
204
206
11,000
11,050
11,100
11,150
11,200
11,050
11,100
11,150
11,200
11,250
369
371
374
376
379
208
210
212
214
216
11,500
11,550
11,600
11,650
11,700
11,550
11,600
11,650
11,700
11,750
395
397
400
403
405
228
230
232
234
236
$11,000
11,250
11,300
11,350
11,400
11,450
11,750
11,800
11,850
11,900
11,950
11,300
11,350
11,400
11,450
11,500
382
384
387
390
392
11,800
11,850
11,900
11,950
12,000
408
411
413
416
418
26
218
220
222
224
226
238
240
242
244
246
13,250
13,300
13,350
13,400
13,450
13,750
13,800
13,850
13,900
13,950
13,300
13,350
13,400
13,450
13,500
13,800
13,850
13,900
13,950
14,000
$14,000
487
489
492
495
497
513
516
518
521
523
309
311
314
316
319
334
336
339
341
344
14,000
14,050
14,100
14,150
14,200
14,050
14,100
14,150
14,200
14,250
526
529
531
534
537
346
349
351
354
356
14,500
14,550
14,600
14,650
14,700
14,550
14,600
14,650
14,700
14,750
552
555
558
560
563
371
374
376
379
381
14,250
14,300
14,350
14,400
14,450
14,750
14,800
14,850
14,900
14,950
14,300
14,350
14,400
14,450
14,500
14,800
14,850
14,900
14,950
15,000
539
542
544
547
550
565
568
571
573
576
359
361
364
366
369
384
386
389
391
394

If Oklahoma
taxable income is:
At
least
But
less
than
$15,000
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
15,000
15,050
15,100
15,150
15,200
15,050
15,100
15,150
15,200
15,250
579
581
584
586
589
396
399
402
404
407
15,500
15,550
15,600
15,650
15,700
15,550
15,600
15,650
15,700
15,750
605
607
610
613
615
423
425
428
430
433
15,250
15,300
15,350
15,400
15,450
15,750
15,800
15,850
15,900
15,950
15,300
15,350
15,400
15,450
15,500
15,800
15,850
15,900
15,950
16,000
$16,000
592
594
597
600
602
618
621
623
626
628
409
412
415
417
420
436
438
441
444
446
If Oklahoma
taxable income is:
At
least
But
less
than
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
$18,000
18,000
18,050
18,100
18,150
18,200
18,050
18,100
18,150
18,200
18,250
736
739
741
744
747
554
556
559
562
564
18,500
18,550
18,600
18,650
18,700
18,550
18,600
18,650
18,700
18,750
762
765
768
770
773
580
583
585
588
591
18,250
18,300
18,350
18,400
18,450
18,750
18,800
18,850
18,900
18,950
18,300
18,350
18,400
18,450
18,500
749
752
754
757
760
18,800
18,850
18,900
18,950
19,000
775
778
781
783
786
$19,000
567
570
572
575
577
593
596
598
601
604
If Oklahoma
taxable income is:
At
least
But
less
than
$21,000
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
21,000
21,050
21,100
21,150
21,200
21,050
21,100
21,150
21,200
21,250
894
896
899
901
904
711
714
717
719
722
21,500
21,550
21,600
21,650
21,700
21,550
21,600
21,650
21,700
21,750
920
922
925
928
930
738
740
743
745
748
21,250
21,300
21,350
21,400
21,450
21,750
21,800
21,850
21,900
21,950
21,300
21,350
21,400
21,450
21,500
21,800
21,850
21,900
21,950
22,000
$22,000
907
909
912
915
917
933
936
938
941
943
724
727
730
732
735
751
753
756
759
761
16,000
16,050
16,100
16,150
16,200
16,050
16,100
16,150
16,200
16,250
631
634
636
639
642
449
451
454
457
459
19,000
19,050
19,100
19,150
19,200
19,050
19,100
19,150
19,200
19,250
789
791
794
796
799
606
609
612
614
617
22,000
22,050
22,100
22,150
22,200
22,050
22,100
22,150
22,200
22,250
946
949
951
954
957
764
766
769
772
774
16,500
16,550
16,600
16,650
16,700
16,550
16,600
16,650
16,700
16,750
657
660
663
665
668
475
478
480
483
486
19,500
19,550
19,600
19,650
19,700
19,550
19,600
19,650
19,700
19,750
815
817
820
823
825
633
635
638
640
643
22,500
22,550
22,600
22,650
22,700
22,550
22,600
22,650
22,700
22,750
972
975
978
980
983
790
793
795
798
801
16,250
16,300
16,350
16,400
16,450
16,750
16,800
16,850
16,900
16,950
$17,000
16,300
16,350
16,400
16,450
16,500
16,800
16,850
16,900
16,950
17,000
644
647
649
652
655
670
673
676
678
681
462
465
467
470
472
488
491
493
496
499
17,000
17,050
17,100
17,150
17,200
17,050
17,100
17,150
17,200
17,250
684
686
689
691
694
501
504
507
509
512
17,500
17,550
17,600
17,650
17,700
17,550
17,600
17,650
17,700
17,750
710
712
715
718
720
528
530
533
535
538
17,250
17,300
17,350
17,400
17,450
17,750
17,800
17,850
17,900
17,950
17,300
17,350
17,400
17,450
17,500
17,800
17,850
17,900
17,950
18,000
697
699
702
705
707
723
726
728
731
733
514
517
520
522
525
541
543
546
549
551
19,250
19,300
19,350
19,400
19,450
19,750
19,800
19,850
19,900
19,950
19,300
19,350
19,400
19,450
19,500
802
804
807
810
812
19,800
19,850
19,900
19,950
20,000
828
831
833
836
838
$20,000
619
622
625
627
630
646
648
651
654
656
20,000
20,050
20,100
20,150
20,200
20,050
20,100
20,150
20,200
20,250
841
844
846
849
852
659
661
664
667
669
20,500
20,550
20,600
20,650
20,700
20,550
20,600
20,650
20,700
20,750
867
870
873
875
878
685
688
690
693
696
20,250
20,300
20,350
20,400
20,450
20,750
20,800
20,850
20,900
20,950
20,300
20,350
20,400
20,450
20,500
854
857
859
862
865
20,800
20,850
20,900
20,950
21,000
880
883
886
888
891
27
672
675
677
680
682
698
701
703
706
709
22,250
22,300
22,350
22,400
22,450
22,750
22,800
22,850
22,900
22,950
22,300
22,350
22,400
22,450
22,500
22,800
22,850
22,900
22,950
23,000
$23,000
959
962
964
967
970
985
988
991
993
996
777
780
782
785
787
803
806
808
811
814
23,000
23,050
23,100
23,150
23,200
23,050
23,100
23,150
23,200
23,250
999
1,001
1,004
1,006
1,009
816
819
822
824
827
23,500
23,550
23,600
23,650
23,700
23,550
23,600
23,650
23,700
23,750
1,025
1,027
1,030
1,033
1,035
843
845
848
850
853
23,250
23,300
23,350
23,400
23,450
23,750
23,800
23,850
23,900
23,950
23,300
23,350
23,400
23,450
23,500
23,800
23,850
23,900
23,950
24,000
1,012
1,014
1,017
1,020
1,022
1,038
1,041
1,043
1,046
1,048
829
832
835
837
840
856
858
861
864
866

If Oklahoma
taxable income is:
At
least
But
less
than
$24,000
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
24,000
24,050
24,100
24,150
24,200
24,050
24,100
24,150
24,200
24,250
1,051
1,054
1,056
1,059
1,062
869
871
874
877
879
24,500
24,550
24,600
24,650
24,700
24,550
24,600
24,650
24,700
24,750
1,077
1,080
1,083
1,085
1,088
895
898
900
903
906
24,250
24,300
24,350
24,400
24,450
24,750
24,800
24,850
24,900
24,950
24,300
24,350
24,400
24,450
24,500
24,800
24,850
24,900
24,950
25,000
$25,000
1,064
1,067
1,069
1,072
1,075
1,090
1,093
1,096
1,098
1,101
882
885
887
890
892
908
911
913
916
919
If Oklahoma
taxable income is:
At
least
But
less
than
$27,000
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
27,000
27,050
27,100
27,150
27,200
27,050
27,100
27,150
27,200
27,250
1,209
1,211
1,214
1,216
1,219
1,026
1,029
1,032
1,034
1,037
27,500
27,550
27,600
27,650
27,700
27,550
27,600
27,650
27,700
27,750
1,235
1,237
1,240
1,243
1,245
1,053
1,055
1,058
1,060
1,063
27,250
27,300
27,350
27,400
27,450
27,750
27,800
27,850
27,900
27,950
27,300
27,350
27,400
27,450
27,500
27,800
27,850
27,900
27,950
28,000
$28,000
1,222
1,224
1,227
1,230
1,232
1,248
1,251
1,253
1,256
1,258
1,039
1,042
1,045
1,047
1,050
1,066
1,068
1,071
1,074
1,076
If Oklahoma
taxable income is:
At
least
But
less
than
$30,000
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
30,000
30,050
30,100
30,150
30,200
30,050
30,100
30,150
30,200
30,250
1,366
1,369
1,371
1,374
1,377
1,184
1,186
1,189
1,192
1,194
30,500
30,550
30,600
30,650
30,700
30,550
30,600
30,650
30,700
30,750
1,392
1,395
1,398
1,400
1,403
1,210
1,213
1,215
1,218
1,221
30,250
30,300
30,350
30,400
30,450
30,750
30,800
30,850
30,900
30,950
30,300
30,350
30,400
30,450
30,500
30,800
30,850
30,900
30,950
31,000
$31,000
1,379
1,382
1,384
1,387
1,390
1,197
1,200
1,202
1,205
1,207
1,405
1,408
1,411
1,413
1,416
1,223
1,226
1,228
1,231
1,234
25,000
25,050
25,100
25,150
25,200
25,050
25,100
25,150
25,200
25,250
1,104
1,106
1,109
1,111
1,114
921
924
927
929
932
28,000
28,050
28,100
28,150
28,200
28,050
28,100
28,150
28,200
28,250
1,261
1,264
1,266
1,269
1,272
1,079
1,081
1,084
1,087
1,089
31,000
31,050
31,100
31,150
31,200
31,050
31,100
31,150
31,200
31,250
1,419
1,421
1,424
1,426
1,429
1,236
1,239
1,242
1,244
1,247
25,500
25,550
25,600
25,650
25,700
25,550
25,600
25,650
25,700
25,750
1,130
1,132
1,135
1,138
1,140
948
950
953
955
958
28,500
28,550
28,600
28,650
28,700
28,550
28,600
28,650
28,700
28,750
1,287
1,290
1,293
1,295
1,298
1,105
1,108
1,110
1,113
1,116
31,500
31,550
31,600
31,650
31,700
31,550
31,600
31,650
31,700
31,750
1,445
1,447
1,450
1,453
1,455
1,263
1,265
1,268
1,270
1,273
25,250
25,300
25,350
25,400
25,450
25,750
25,800
25,850
25,900
25,950
25,300
25,350
25,400
25,450
25,500
25,800
25,850
25,900
25,950
26,000
$26,000
1,117
1,119
1,122
1,125
1,127
1,143
1,146
1,148
1,151
1,153
934
937
940
942
945
961
963
966
969
971
26,000
26,050
26,100
26,150
26,200
26,050
26,100
26,150
26,200
26,250
1,156
1,159
1,161
1,164
1,167
974
976
979
982
984
26,500
26,550
26,600
26,650
26,700
26,550
26,600
26,650
26,700
26,750
1,182
1,185
1,188
1,190
1,193
1,000
1,003
1,005
1,008
1,011
26,250
26,300
26,350
26,400
26,450
26,750
26,800
26,850
26,900
26,950
26,300
26,350
26,400
26,450
26,500
26,800
26,850
26,900
26,950
27,000
1,169
1,172
1,174
1,177
1,180
1,195
1,198
1,201
1,203
1,206
987
990
992
995
997
1,013
1,016
1,018
1,021
1,024
28,250
28,300
28,350
28,400
28,450
28,750
28,800
28,850
28,900
28,950
28,300
28,350
28,400
28,450
28,500
28,800
28,850
28,900
28,950
29,000
$29,000
1,274
1,277
1,279
1,282
1,285
1,092
1,095
1,097
1,100
1,102
1,300
1,303
1,306
1,308
1,311
1,118
1,121
1,123
1,126
1,129
29,000
29,050
29,100
29,150
29,200
29,050
29,100
29,150
29,200
29,250
1,314
1,316
1,319
1,321
1,324
1,131
1,134
1,137
1,139
1,142
29,500
29,550
29,600
29,650
29,700
29,550
29,600
29,650
29,700
29,750
1,340
1,342
1,345
1,348
1,350
1,158
1,160
1,163
1,165
1,168
29,250
29,300
29,350
29,400
29,450
29,750
29,800
29,850
29,900
29,950
29,300
29,350
29,400
29,450
29,500
29,800
29,850
29,900
29,950
30,000
1,327
1,329
1,332
1,335
1,337
1,353
1,356
1,358
1,361
1,363
28
1,144
1,147
1,150
1,152
1,155
1,171
1,173
1,176
1,179
1,181
31,250
31,300
31,350
31,400
31,450
31,750
31,800
31,850
31,900
31,950
31,300
31,350
31,400
31,450
31,500
31,800
31,850
31,900
31,950
32,000
$32,000
1,432
1,434
1,437
1,440
1,442
1,458
1,461
1,463
1,466
1,468
1,249
1,252
1,255
1,257
1,260
1,276
1,278
1,281
1,284
1,286
32,000
32,050
32,100
32,150
32,200
32,050
32,100
32,150
32,200
32,250
1,471
1,474
1,476
1,479
1,482
1,289
1,291
1,294
1,297
1,299
32,500
32,550
32,600
32,650
32,700
32,550
32,600
32,650
32,700
32,750
1,497
1,500
1,503
1,505
1,508
1,315
1,318
1,320
1,323
1,326
32,250
32,300
32,350
32,400
32,450
32,750
32,800
32,850
32,900
32,950
32,300
32,350
32,400
32,450
32,500
32,800
32,850
32,900
32,950
33,000
1,484
1,487
1,489
1,492
1,495
1,510
1,513
1,516
1,518
1,521
1,302
1,305
1,307
1,310
1,312
1,328
1,331
1,333
1,336
1,339

If Oklahoma
taxable income is:
At
least
But
less
than
$33,000
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
33,000
33,050
33,100
33,150
33,200
33,050
33,100
33,150
33,200
33,250
1,524
1,526
1,529
1,531
1,534
1,341
1,344
1,347
1,349
1,352
33,500
33,550
33,600
33,650
33,700
33,550
33,600
33,650
33,700
33,750
1,550
1,552
1,555
1,558
1,560
1,368
1,370
1,373
1,375
1,378
33,250
33,300
33,350
33,400
33,450
33,750
33,800
33,850
33,900
33,950
33,300
33,350
33,400
33,450
33,500
33,800
33,850
33,900
33,950
34,000
$34,000
1,537
1,539
1,542
1,545
1,547
1,563
1,566
1,568
1,571
1,573
1,354
1,357
1,360
1,362
1,365
1,381
1,383
1,386
1,389
1,391
If Oklahoma
taxable income is:
At
least
But
less
than
$36,000
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
36,000
36,050
36,100
36,150
36,200
36,050
36,100
36,150
36,200
36,250
1,681
1,684
1,686
1,689
1,692
1,499
1,501
1,504
1,507
1,509
36,500
36,550
36,600
36,650
36,700
36,550
36,600
36,650
36,700
36,750
1,707
1,710
1,713
1,715
1,718
1,525
1,528
1,530
1,533
1,536
36,250
36,300
36,350
36,400
36,450
36,750
36,800
36,850
36,900
36,950
36,300
36,350
36,400
36,450
36,500
36,800
36,850
36,900
36,950
37,000
$37,000
1,694
1,697
1,699
1,702
1,705
1,720
1,723
1,726
1,728
1,731
1,512
1,515
1,517
1,520
1,522
1,538
1,541
1,543
1,546
1,549
If Oklahoma
taxable income is:
At
least
But
less
than
$39,000
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
39,000
39,050
39,100
39,150
39,200
39,050
39,100
39,150
39,200
39,250
1,839
1,841
1,844
1,846
1,849
1,656
1,659
1,662
1,664
1,667
39,500
39,550
39,600
39,650
39,700
39,550
39,600
39,650
39,700
39,750
1,865
1,867
1,870
1,873
1,875
1,683
1,685
1,688
1,690
1,693
39,250
39,300
39,350
39,400
39,450
39,750
39,800
39,850
39,900
39,950
39,300
39,350
39,400
39,450
39,500
39,800
39,850
39,900
39,950
40,000
$40,000
1,852
1,854
1,857
1,860
1,862
1,878
1,881
1,883
1,886
1,888
1,669
1,672
1,675
1,677
1,680
1,696
1,698
1,701
1,704
1,706
34,000
34,050
34,100
34,150
34,200
34,050
34,100
34,150
34,200
34,250
1,576
1,579
1,581
1,584
1,587
1,394
1,396
1,399
1,402
1,404
37,000
37,050
37,100
37,150
37,200
37,050
37,100
37,150
37,200
37,250
1,734
1,736
1,739
1,741
1,744
1,551
1,554
1,557
1,559
1,562
40,000
40,050
40,100
40,150
40,200
40,050
40,100
40,150
40,200
40,250
1,891
1,894
1,896
1,899
1,902
1,709
1,711
1,714
1,717
1,719
34,500
34,550
34,600
34,650
34,700
34,550
34,600
34,650
34,700
34,750
1,602
1,605
1,608
1,610
1,613
1,420
1,423
1,425
1,428
1,431
37,500
37,550
37,600
37,650
37,700
37,550
37,600
37,650
37,700
37,750
1,760
1,762
1,765
1,768
1,770
1,578
1,580
1,583
1,585
1,588
40,500
40,550
40,600
40,650
40,700
40,550
40,600
40,650
40,700
40,750
1,917
1,920
1,923
1,925
1,928
1,735
1,738
1,740
1,743
1,746
34,250
34,300
34,350
34,400
34,450
34,750
34,800
34,850
34,900
34,950
34,300
34,350
34,400
34,450
34,500
34,800
34,850
34,900
34,950
35,000
$35,000
1,589
1,592
1,594
1,597
1,600
1,615
1,618
1,621
1,623
1,626
1,407
1,410
1,412
1,415
1,417
1,433
1,436
1,438
1,441
1,444
35,000
35,050
35,100
35,150
35,200
35,050
35,100
35,150
35,200
35,250
1,629
1,631
1,634
1,636
1,639
1,446
1,449
1,452
1,454
1,457
35,500
35,550
35,600
35,650
35,700
35,550
35,600
35,650
35,700
35,750
1,655
1,657
1,660
1,663
1,665
1,473
1,475
1,478
1,480
1,483
35,250
35,300
35,350
35,400
35,450
35,750
35,800
35,850
35,900
35,950
35,300
35,350
35,400
35,450
35,500
35,800
35,850
35,900
35,950
36,000
1,642
1,644
1,647
1,650
1,652
1,668
1,671
1,673
1,676
1,678
1,459
1,462
1,465
1,467
1,470
1,486
1,488
1,491
1,494
1,496
37,250
37,300
37,350
37,400
37,450
37,750
37,800
37,850
37,900
37,950
37,300
37,350
37,400
37,450
37,500
37,800
37,850
37,900
37,950
38,000
$38,000
1,747
1,749
1,752
1,755
1,757
1,773
1,776
1,778
1,781
1,783
1,564
1,567
1,570
1,572
1,575
1,591
1,593
1,596
1,599
1,601
38,000
38,050
38,100
38,150
38,200
38,050
38,100
38,150
38,200
38,250
1,786
1,789
1,791
1,794
1,797
1,604
1,606
1,609
1,612
1,614
38,500
38,550
38,600
38,650
38,700
38,550
38,600
38,650
38,700
38,750
1,812
1,815
1,818
1,820
1,823
1,630
1,633
1,635
1,638
1,641
38,250
38,300
38,350
38,400
38,450
38,750
38,800
38,850
38,900
38,950
38,300
38,350
38,400
38,450
38,500
38,800
38,850
38,900
38,950
39,000
1,799
1,802
1,804
1,807
1,810
1,825
1,828
1,831
1,833
1,836
29
1,617
1,620
1,622
1,625
1,627
1,643
1,646
1,648
1,651
1,654
40,250
40,300
40,350
40,400
40,450
40,750
40,800
40,850
40,900
40,950
40,300
40,350
40,400
40,450
40,500
40,800
40,850
40,900
40,950
41,000
$41,000
1,904
1,907
1,909
1,912
1,915
1,930
1,933
1,936
1,938
1,941
1,722
1,725
1,727
1,730
1,732
1,748
1,751
1,753
1,756
1,759
41,000
41,050
41,100
41,150
41,200
41,050
41,100
41,150
41,200
41,250
1,944
1,946
1,949
1,951
1,954
1,761
1,764
1,767
1,769
1,772
41,500
41,550
41,600
41,650
41,700
41,550
41,600
41,650
41,700
41,750
1,970
1,972
1,975
1,978
1,980
1,788
1,790
1,793
1,795
1,798
41,250
41,300
41,350
41,400
41,450
41,750
41,800
41,850
41,900
41,950
41,300
41,350
41,400
41,450
41,500
41,800
41,850
41,900
41,950
42,000
1,957
1,959
1,962
1,965
1,967
1,983
1,986
1,988
1,991
1,993
1,774
1,777
1,780
1,782
1,785
1,801
1,803
1,806
1,809
1,811

If Oklahoma
taxable income is:
At
least
But
less
than
$42,000
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
42,000
42,050
42,100
42,150
42,200
42,050
42,100
42,150
42,200
42,250
1,996
1,999
2,001
2,004
2,007
1,814
1,816
1,819
1,822
1,824
42,500
42,550
42,600
42,650
42,700
42,550
42,600
42,650
42,700
42,750
2,022
2,025
2,028
2,030
2,033
1,840
1,843
1,845
1,848
1,851
42,250
42,300
42,350
42,400
42,450
42,750
42,800
42,850
42,900
42,950
42,300
42,350
42,400
42,450
42,500
42,800
42,850
42,900
42,950
43,000
$43,000
2,009
2,012
2,014
2,017
2,020
2,035
2,038
2,041
2,043
2,046
1,827
1,830
1,832
1,835
1,837
1,853
1,856
1,858
1,861
1,864
If Oklahoma
taxable income is:
At
least
But
less
than
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
$45,000
45,050
45,100
45,150
45,200
45,250
2,154
2,156
2,159
2,161
2,164
1,971
1,974
1,977
1,979
1,982
45,550
45,600
45,650
45,700
45,750
45,600
45,650
45,700
45,750
45,800
2,182
2,185
2,188
2,190
2,193
2,000
2,003
2,005
2,008
2,011
45,800
45,850
45,900
45,950
45,300
45,350
45,400
45,450
45,500
45,550
45,850
45,900
45,950
46,000
$46,000
At
least
But
less
than
$48,000
45,000
45,050
45,100
45,150
45,200
45,250
45,300
45,350
45,400
45,450
45,500
If Oklahoma
taxable income is:
2,167
2,169
2,172
2,175
2,177
2,180
2,196
2,198
2,201
2,203
1,984
1,987
1,990
1,992
1,995
1,998
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
48,000
48,050
48,100
48,150
48,200
48,050
48,100
48,150
48,200
48,250
2,311
2,314
2,316
2,319
2,322
2,129
2,131
2,134
2,137
2,139
48,500
48,550
48,600
48,650
48,700
48,550
48,600
48,650
48,700
48,750
2,337
2,340
2,343
2,345
2,348
2,155
2,158
2,160
2,163
2,166
48,250
48,300
48,350
48,400
48,450
2,013
2,016
2,019
2,021
48,750
48,800
48,850
48,900
48,950
48,300
48,350
48,400
48,450
48,500
48,800
48,850
48,900
48,950
49,000
$49,000
2,324
2,327
2,329
2,332
2,335
2,350
2,353
2,356
2,358
2,361
2,142
2,145
2,147
2,150
2,152
2,168
2,171
2,173
2,176
2,179
43,000
43,050
43,100
43,150
43,200
43,050
43,100
43,150
43,200
43,250
2,049
2,051
2,054
2,056
2,059
1,866
1,869
1,872
1,874
1,877
46,000
46,050
46,100
46,150
46,200
46,050
46,100
46,150
46,200
46,250
2,206
2,209
2,211
2,214
2,217
2,024
2,026
2,029
2,032
2,034
49,000
49,050
49,100
49,150
49,200
49,050
49,100
49,150
49,200
49,250
2,364
2,366
2,369
2,371
2,374
2,181
2,184
2,187
2,189
2,192
43,500
43,550
43,600
43,650
43,700
43,550
43,600
43,650
43,700
43,750
2,075
2,077
2,080
2,083
2,085
1,893
1,895
1,898
1,900
1,903
46,500
46,550
46,600
46,650
46,700
46,550
46,600
46,650
46,700
46,750
2,232
2,235
2,238
2,240
2,243
2,050
2,053
2,055
2,058
2,061
49,500
49,550
49,600
49,650
49,700
49,550
49,600
49,650
49,700
49,750
2,390
2,392
2,395
2,398
2,400
2,208
2,210
2,213
2,215
2,218
43,250
43,300
43,350
43,400
43,450
43,750
43,800
43,850
43,900
43,950
43,300
43,350
43,400
43,450
43,500
43,800
43,850
43,900
43,950
44,000
$44,000
2,062
2,064
2,067
2,070
2,072
2,088
2,091
2,093
2,096
2,098
1,879
1,882
1,885
1,887
1,890
1,906
1,908
1,911
1,914
1,916
46,250
46,300
46,350
46,400
46,450
46,750
46,800
46,850
46,900
46,950
46,300
46,350
46,400
46,450
46,500
46,800
46,850
46,900
46,950
47,000
$47,000
2,219
2,222
2,224
2,227
2,230
2,245
2,248
2,251
2,253
2,256
2,037
2,040
2,042
2,045
2,047
2,063
2,066
2,068
2,071
2,074
44,000
44,050
44,100
44,150
44,200
44,050
44,100
44,150
44,200
44,250
2,101
2,104
2,106
2,109
2,112
1,919
1,921
1,924
1,927
1,929
47,000
47,050
47,100
47,150
47,200
47,050
47,100
47,150
47,200
47,250
2,259
2,261
2,264
2,266
2,269
2,076
2,079
2,082
2,084
2,087
44,500
44,550
44,600
44,650
44,700
44,550
44,600
44,650
44,700
44,750
2,127
2,130
2,133
2,135
2,138
1,945
1,948
1,950
1,953
1,956
47,500
47,550
47,600
47,650
47,700
47,550
47,600
47,650
47,700
47,750
2,285
2,287
2,290
2,293
2,295
2,103
2,105
2,108
2,110
2,113
44,250
44,300
44,350
44,400
44,450
44,750
44,800
44,850
44,900
44,950
44,300
44,350
44,400
44,450
44,500
44,800
44,850
44,900
44,950
45,000
2,114
2,117
2,119
2,122
2,125
2,140
2,143
2,146
2,148
2,151
1,932
1,935
1,937
1,940
1,942
1,958
1,961
1,963
1,966
1,969
47,250
47,300
47,350
47,400
47,450
47,750
47,800
47,850
47,900
47,950
47,300
47,350
47,400
47,450
47,500
47,800
47,850
47,900
47,950
48,000
2,272
2,274
2,277
2,280
2,282
2,298
2,301
2,303
2,306
2,308
30
2,089
2,092
2,095
2,097
2,100
2,116
2,118
2,121
2,124
2,126
49,250
49,300
49,350
49,400
49,450
49,750
49,800
49,850
49,900
49,950
49,300
49,350
49,400
49,450
49,500
49,800
49,850
49,900
49,950
50,000
$50,000
2,377
2,379
2,382
2,385
2,387
2,194
2,197
2,200
2,202
2,205
2,403
2,406
2,408
2,411
2,413
2,221
2,223
2,226
2,229
2,231
50,000
50,050
50,100
50,150
50,050
50,100
50,150
50,200
2,416
2,419
2,421
2,424
2,234
2,236
2,239
2,242
50,450
50,500
50,550
50,600
50,650
50,500
50,550
50,600
50,650
50,700
2,440
2,442
2,445
2,448
2,450
2,257
2,260
2,263
2,265
2,268
50,200
50,250
50,300
50,350
50,400
50,700
50,750
50,800
50,850
50,900
50,950
50,250
50,300
50,350
50,400
50,450
50,750
50,800
50,850
50,900
50,950
51,000
2,427
2,429
2,432
2,434
2,437
2,453
2,455
2,458
2,461
2,463
2,466
2,244
2,247
2,250
2,252
2,255
2,271
2,273
2,276
2,278
2,281
2,284

If Oklahoma
taxable income is:
At
least
But
less
than
$51,000
51,000
51,050
51,100
51,150
51,200
51,250
51,300
51,350
51,400
51,450
51,500
51,550
51,600
51,650
51,700
51,750
51,800
51,850
51,900
51,950
51,050
51,100
51,150
51,200
51,250
51,300
51,350
51,400
51,450
51,500
51,550
51,600
51,650
51,700
51,750
51,800
51,850
51,900
51,950
52,000
$52,000
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
2,469
2,471
2,474
2,476
2,479
2,482
2,484
2,487
2,490
2,492
2,495
2,497
2,500
2,503
2,505
2,508
2,511
2,513
2,516
2,518
2,286
2,289
2,292
2,294
2,297
2,299
2,302
2,305
2,307
2,310
2,313
2,315
2,318
2,320
2,323
2,326
2,328
2,331
2,334
2,336
If Oklahoma
taxable income is:
At
least
But
less
than
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
$54,000
If Oklahoma
taxable income is:
At
least
But
less
than
$57,000
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
54,000
54,050
54,100
54,150
54,200
54,050
54,100
54,150
54,200
54,250
2,626
2,629
2,631
2,634
2,637
2,444
2,446
2,449
2,452
2,454
57,000
57,050
57,100
57,150
57,200
57,050
57,100
57,150
57,200
57,250
2,784
2,786
2,789
2,791
2,794
2,601
2,604
2,607
2,609
2,612
54,500
54,550
54,600
54,650
54,700
54,550
54,600
54,650
54,700
54,750
2,652
2,655
2,658
2,660
2,663
2,470
2,473
2,475
2,478
2,481
57,500
57,550
57,600
57,650
57,700
57,550
57,600
57,650
57,700
57,750
2,810
2,812
2,815
2,818
2,820
2,628
2,630
2,633
2,635
2,638
54,250
54,300
54,350
54,400
54,450
54,750
54,800
54,850
54,900
54,950
54,300
54,350
54,400
54,450
54,500
2,639
2,642
2,644
2,647
2,650
54,800
54,850
54,900
54,950
55,000
2,665
2,668
2,671
2,673
2,676
$55,000
2,457
2,460
2,462
2,465
2,467
2,483
2,486
2,488
2,491
2,494
57,250
57,300
57,350
57,400
57,450
57,750
57,800
57,850
57,900
57,950
57,300
57,350
57,400
57,450
57,500
57,800
57,850
57,900
57,950
58,000
$58,000
2,797
2,799
2,802
2,805
2,807
2,823
2,826
2,828
2,831
2,833
2,614
2,617
2,620
2,622
2,625
2,641
2,643
2,646
2,649
2,651
52,000
52,050
52,100
52,150
52,200
52,050
52,100
52,150
52,200
52,250
2,521
2,524
2,526
2,529
2,532
2,339
2,341
2,344
2,347
2,349
55,000
55,050
55,100
55,150
55,200
55,050
55,100
55,150
55,200
55,250
2,679
2,681
2,684
2,686
2,689
2,496
2,499
2,502
2,504
2,507
58,000
58,050
58,100
58,150
58,200
58,050
58,100
58,150
58,200
58,250
2,836
2,839
2,841
2,844
2,847
2,654
2,656
2,659
2,662
2,664
52,500
52,550
52,600
52,650
52,700
52,550
52,600
52,650
52,700
52,750
2,547
2,550
2,553
2,555
2,558
2,365
2,368
2,370
2,373
2,376
55,500
55,550
55,600
55,650
55,700
55,550
55,600
55,650
55,700
55,750
2,705
2,707
2,710
2,713
2,715
2,523
2,525
2,528
2,530
2,533
58,500
58,550
58,600
58,650
58,700
58,550
58,600
58,650
58,700
58,750
2,862
2,865
2,868
2,870
2,873
2,680
2,683
2,685
2,688
2,691
52,250
52,300
52,350
52,400
52,450
52,750
52,800
52,850
52,900
52,950
52,300
52,350
52,400
52,450
52,500
52,800
52,850
52,900
52,950
53,000
$53,000
2,534
2,537
2,539
2,542
2,545
2,560
2,563
2,566
2,568
2,571
2,352
2,355
2,357
2,360
2,362
2,378
2,381
2,383
2,386
2,389
55,250
55,300
55,350
55,400
55,450
55,750
55,800
55,850
55,900
55,950
55,300
55,350
55,400
55,450
55,500
2,692
2,694
2,697
2,700
2,702
55,800
55,850
55,900
55,950
56,000
2,718
2,721
2,723
2,726
2,728
$56,000
2,509
2,512
2,515
2,517
2,520
2,536
2,538
2,541
2,544
2,546
58,250
58,300
58,350
58,400
58,450
58,750
58,800
58,850
58,900
58,950
58,300
58,350
58,400
58,450
58,500
58,800
58,850
58,900
58,950
59,000
$59,000
2,849
2,852
2,854
2,857
2,860
2,875
2,878
2,881
2,883
2,886
2,667
2,670
2,672
2,675
2,677
2,693
2,696
2,698
2,701
2,704
53,000
53,050
53,100
53,150
53,200
53,050
53,100
53,150
53,200
53,250
2,574
2,576
2,579
2,581
2,584
2,391
2,394
2,397
2,399
2,402
56,000
56,050
56,100
56,150
56,200
56,050
56,100
56,150
56,200
56,250
2,731
2,734
2,736
2,739
2,742
2,549
2,551
2,554
2,557
2,559
59,000
59,050
59,100
59,150
59,200
59,050
59,100
59,150
59,200
59,250
2,889
2,891
2,894
2,896
2,899
2,706
2,709
2,712
2,714
2,717
53,500
53,550
53,600
53,650
53,700
53,550
53,600
53,650
53,700
53,750
2,600
2,602
2,605
2,608
2,610
2,418
2,420
2,423
2,425
2,428
56,500
56,550
56,600
56,650
56,700
56,550
56,600
56,650
56,700
56,750
2,757
2,760
2,763
2,765
2,768
2,575
2,578
2,580
2,583
2,586
59,500
59,550
59,600
59,650
59,700
59,550
59,600
59,650
59,700
59,750
2,915
2,917
2,920
2,923
2,925
2,733
2,735
2,738
2,740
2,743
53,250
53,300
53,350
53,400
53,450
53,750
53,800
53,850
53,900
53,950
53,300
53,350
53,400
53,450
53,500
53,800
53,850
53,900
53,950
54,000
2,587
2,589
2,592
2,595
2,597
2,613
2,616
2,618
2,621
2,623
2,404
2,407
2,410
2,412
2,415
2,431
2,433
2,436
2,439
2,441
56,250
56,300
56,350
56,400
56,450
56,750
56,800
56,850
56,900
56,950
56,300
56,350
56,400
56,450
56,500
2,744
2,747
2,749
2,752
2,755
56,800
56,850
56,900
56,950
57,000
2,770
2,773
2,776
2,778
2,781
31
2,562
2,565
2,567
2,570
2,572
2,588
2,591
2,593
2,596
2,599
59,250
59,300
59,350
59,400
59,450
59,750
59,800
59,850
59,900
59,950
59,300
59,350
59,400
59,450
59,500
59,800
59,850
59,900
59,950
60,000
2,902
2,904
2,907
2,910
2,912
2,928
2,931
2,933
2,936
2,938
2,719
2,722
2,725
2,727
2,730
2,746
2,748
2,751
2,754
2,756

If Oklahoma
taxable income is:
At
least
But
less
than
$60,000
60,000
60,050
60,100
60,150
60,200
60,250
60,300
60,350
60,400
60,450
60,500
60,550
60,600
60,650
60,700
60,750
60,800
60,850
60,900
60,950
60,050
60,100
60,150
60,200
60,250
60,300
60,350
60,400
60,450
60,500
60,550
60,600
60,650
60,700
60,750
60,800
60,850
60,900
60,950
61,000
$61,000
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
2,941
2,944
2,946
2,949
2,952
2,954
2,957
2,959
2,962
2,965
2,967
2,970
2,973
2,975
2,978
2,980
2,983
2,986
2,988
2,991
2,759
2,761
2,764
2,767
2,769
2,772
2,775
2,777
2,780
2,782
2,785
2,788
2,790
2,793
2,796
2,798
2,801
2,803
2,806
2,809
If Oklahoma
taxable income is:
At
least
But
less
than
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
$63,000
63,050
63,100
63,150
63,200
63,250
3,099
3,101
3,104
3,106
3,109
63,500
63,550
63,600
63,650
63,700
63,550
63,600
63,650
63,700
63,750
3,125
3,127
3,130
3,133
3,135
63,750
63,800
63,850
63,900
63,950
At
least
But
less
than
$66,000
63,000
63,050
63,100
63,150
63,200
63,250
63,300
63,350
63,400
63,450
If Oklahoma
taxable income is:
63,300
63,350
63,400
63,450
63,500
63,800
63,850
63,900
63,950
64,000
$64,000
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
2,916
2,919
2,922
2,924
2,927
66,000
66,050
66,100
66,150
66,200
66,050
66,100
66,150
66,200
66,250
3,256
3,259
3,261
3,264
3,267
3,074
3,076
3,079
3,082
3,084
2,943
2,945
2,948
2,950
2,953
66,500
66,550
66,600
66,650
66,700
66,550
66,600
66,650
66,700
66,750
3,282
3,285
3,288
3,290
3,293
3,100
3,103
3,105
3,108
3,111
3,112
3,114
3,117
3,120
3,122
2,929
2,932
2,935
2,937
2,940
3,138
3,141
3,143
3,146
3,148
2,956
2,958
2,961
2,964
2,966
66,250
66,300
66,350
66,400
66,450
66,750
66,800
66,850
66,900
66,950
66,300
66,350
66,400
66,450
66,500
66,800
66,850
66,900
66,950
67,000
$67,000
3,269
3,272
3,274
3,277
3,280
3,295
3,298
3,301
3,303
3,306
3,087
3,090
3,092
3,095
3,097
3,113
3,116
3,118
3,121
3,124
61,000
61,050
61,100
61,150
61,200
61,050
61,100
61,150
61,200
61,250
2,994
2,996
2,999
3,001
3,004
2,811
2,814
2,817
2,819
2,822
64,000
64,050
64,100
64,150
64,200
64,050
64,100
64,150
64,200
64,250
3,151
3,154
3,156
3,159
3,162
2,969
2,971
2,974
2,977
2,979
67,000
67,050
67,100
67,150
67,200
67,050
67,100
67,150
67,200
67,250
3,309
3,311
3,314
3,316
3,319
3,126
3,129
3,132
3,134
3,137
61,500
61,550
61,600
61,650
61,700
61,550
61,600
61,650
61,700
61,750
3,020
3,022
3,025
3,028
3,030
2,838
2,840
2,843
2,845
2,848
64,500
64,550
64,600
64,650
64,700
64,550
64,600
64,650
64,700
64,750
3,177
3,180
3,183
3,185
3,188
2,995
2,998
3,000
3,003
3,006
67,500
67,550
67,600
67,650
67,700
67,550
67,600
67,650
67,700
67,750
3,335
3,337
3,340
3,343
3,345
3,153
3,155
3,158
3,160
3,163
61,250
61,300
61,350
61,400
61,450
61,750
61,800
61,850
61,900
61,950
61,300
61,350
61,400
61,450
61,500
61,800
61,850
61,900
61,950
62,000
$62,000
3,007
3,009
3,012
3,015
3,017
3,033
3,036
3,038
3,041
3,043
2,824
2,827
2,830
2,832
2,835
2,851
2,853
2,856
2,859
2,861
64,250
64,300
64,350
64,400
64,450
64,750
64,800
64,850
64,900
64,950
64,300
64,350
64,400
64,450
64,500
3,164
3,167
3,169
3,172
3,175
64,800
64,850
64,900
64,950
65,000
3,190
3,193
3,196
3,198
3,201
$65,000
2,982
2,985
2,987
2,990
2,992
3,008
3,011
3,013
3,016
3,019
67,250
67,300
67,350
67,400
67,450
67,750
67,800
67,850
67,900
67,950
67,300
67,350
67,400
67,450
67,500
67,800
67,850
67,900
67,950
68,000
$68,000
3,322
3,324
3,327
3,330
3,332
3,348
3,351
3,353
3,356
3,358
3,139
3,142
3,145
3,147
3,150
3,166
3,168
3,171
3,174
3,176
62,000
62,050
62,100
62,150
62,200
62,050
62,100
62,150
62,200
62,250
3,046
3,049
3,051
3,054
3,057
2,864
2,866
2,869
2,872
2,874
65,000
65,050
65,100
65,150
65,200
65,050
65,100
65,150
65,200
65,250
3,204
3,206
3,209
3,211
3,214
3,021
3,024
3,027
3,029
3,032
68,000
68,050
68,100
68,150
68,200
68,050
68,100
68,150
68,200
68,250
3,361
3,364
3,366
3,369
3,372
3,179
3,181
3,184
3,187
3,189
62,500
62,550
62,600
62,650
62,700
62,550
62,600
62,650
62,700
62,750
3,072
3,075
3,078
3,080
3,083
2,890
2,893
2,895
2,898
2,901
65,500
65,550
65,600
65,650
65,700
65,550
65,600
65,650
65,700
65,750
3,230
3,232
3,235
3,238
3,240
3,048
3,050
3,053
3,055
3,058
68,500
68,550
68,600
68,650
68,700
68,550
68,600
68,650
68,700
68,750
3,387
3,390
3,393
3,395
3,398
3,205
3,208
3,210
3,213
3,216
62,250
62,300
62,350
62,400
62,450
62,750
62,800
62,850
62,900
62,950
62,300
62,350
62,400
62,450
62,500
62,800
62,850
62,900
62,950
63,000
3,059
3,062
3,064
3,067
3,070
3,085
3,088
3,091
3,093
3,096
2,877
2,880
2,882
2,885
2,887
2,903
2,906
2,908
2,911
2,914
65,250
65,300
65,350
65,400
65,450
65,750
65,800
65,850
65,900
65,950
65,300
65,350
65,400
65,450
65,500
3,217
3,219
3,222
3,225
3,227
65,800
65,850
65,900
65,950
66,000
3,243
3,246
3,248
3,251
3,253
32
3,034
3,037
3,040
3,042
3,045
3,061
3,063
3,066
3,069
3,071
68,250
68,300
68,350
68,400
68,450
68,750
68,800
68,850
68,900
68,950
68,300
68,350
68,400
68,450
68,500
68,800
68,850
68,900
68,950
69,000
3,374
3,377
3,379
3,382
3,385
3,400
3,403
3,406
3,408
3,411
3,192
3,195
3,197
3,200
3,202
3,218
3,221
3,223
3,226
3,229

If Oklahoma
taxable income is:
At
least
But
less
than
$69,000
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
If Oklahoma
taxable income is:
At
least
But
less
than
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
$72,000
If Oklahoma
taxable income is:
At
least
But
less
than
$75,000
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
69,000
69,050
69,100
69,150
69,200
69,050
69,100
69,150
69,200
69,250
3,414
3,416
3,419
3,421
3,424
3,231
3,234
3,237
3,239
3,242
72,000
72,050
72,100
72,150
72,200
72,050
72,100
72,150
72,200
72,250
3,571
3,574
3,576
3,579
3,582
3,389
3,391
3,394
3,397
3,399
75,000
75,050
75,100
75,150
75,200
75,050
75,100
75,150
75,200
75,250
3,729
3,731
3,734
3,736
3,739
3,546
3,549
3,552
3,554
3,557
69,500
69,550
69,600
69,650
69,700
69,550
69,600
69,650
69,700
69,750
3,440
3,442
3,445
3,448
3,450
3,258
3,260
3,263
3,265
3,268
72,500
72,550
72,600
72,650
72,700
72,550
72,600
72,650
72,700
72,750
3,597
3,600
3,603
3,605
3,608
3,415
3,418
3,420
3,423
3,426
75,500
75,550
75,600
75,650
75,700
75,550
75,600
75,650
75,700
75,750
3,755
3,757
3,760
3,763
3,765
3,573
3,575
3,578
3,580
3,583
69,250
69,300
69,350
69,400
69,450
69,750
69,800
69,850
69,900
69,950
69,300
69,350
69,400
69,450
69,500
69,800
69,850
69,900
69,950
70,000
$70,000
3,427
3,429
3,432
3,435
3,437
3,453
3,456
3,458
3,461
3,463
3,244
3,247
3,250
3,252
3,255
3,271
3,273
3,276
3,279
3,281
72,250
72,300
72,350
72,400
72,450
72,750
72,800
72,850
72,900
72,950
72,300
72,350
72,400
72,450
72,500
3,584
3,587
3,589
3,592
3,595
72,800
72,850
72,900
72,950
73,000
3,610
3,613
3,616
3,618
3,621
$73,000
3,402
3,405
3,407
3,410
3,412
3,428
3,431
3,433
3,436
3,439
75,250
75,300
75,350
75,400
75,450
75,750
75,800
75,850
75,900
75,950
75,300
75,350
75,400
75,450
75,500
75,800
75,850
75,900
75,950
76,000
$76,000
3,742
3,744
3,747
3,750
3,752
3,768
3,771
3,773
3,776
3,778
3,559
3,562
3,565
3,567
3,570
3,586
3,588
3,591
3,594
3,596
70,000
70,050
70,100
70,150
70,200
70,050
70,100
70,150
70,200
70,250
3,466
3,469
3,471
3,474
3,477
3,284
3,286
3,289
3,292
3,294
73,000
73,050
73,100
73,150
73,200
73,050
73,100
73,150
73,200
73,250
3,624
3,626
3,629
3,631
3,634
3,441
3,444
3,447
3,449
3,452
76,000
76,050
76,100
76,150
76,200
76,050
76,100
76,150
76,200
76,250
3,781
3,784
3,786
3,789
3,792
3,599
3,601
3,604
3,607
3,609
70,500
70,550
70,600
70,650
70,700
70,550
70,600
70,650
70,700
70,750
3,492
3,495
3,498
3,500
3,503
3,310
3,313
3,315
3,318
3,321
73,500
73,550
73,600
73,650
73,700
73,550
73,600
73,650
73,700
73,750
3,650
3,652
3,655
3,658
3,660
3,468
3,470
3,473
3,475
3,478
76,500
76,550
76,600
76,650
76,700
76,550
76,600
76,650
76,700
76,750
3,807
3,810
3,813
3,815
3,818
3,625
3,628
3,630
3,633
3,636
70,250
70,300
70,350
70,400
70,450
70,750
70,800
70,850
70,900
70,950
70,300
70,350
70,400
70,450
70,500
70,800
70,850
70,900
70,950
71,000
$71,000
3,479
3,482
3,484
3,487
3,490
3,505
3,508
3,511
3,513
3,516
3,297
3,300
3,302
3,305
3,307
3,323
3,326
3,328
3,331
3,334
73,250
73,300
73,350
73,400
73,450
73,750
73,800
73,850
73,900
73,950
73,300
73,350
73,400
73,450
73,500
3,637
3,639
3,642
3,645
3,647
73,800
73,850
73,900
73,950
74,000
3,663
3,666
3,668
3,671
3,673
$74,000
3,454
3,457
3,460
3,462
3,465
3,481
3,483
3,486
3,489
3,491
76,250
76,300
76,350
76,400
76,450
76,750
76,800
76,850
76,900
76,950
76,300
76,350
76,400
76,450
76,500
76,800
76,850
76,900
76,950
77,000
$77,000
3,794
3,797
3,799
3,802
3,805
3,820
3,823
3,826
3,828
3,831
3,612
3,615
3,617
3,620
3,622
3,638
3,641
3,643
3,646
3,649
71,000
71,050
71,100
71,150
71,200
71,050
71,100
71,150
71,200
71,250
3,519
3,521
3,524
3,526
3,529
3,336
3,339
3,342
3,344
3,347
74,000
74,050
74,100
74,150
74,200
74,050
74,100
74,150
74,200
74,250
3,676
3,679
3,681
3,684
3,687
3,494
3,496
3,499
3,502
3,504
77,000
77,050
77,100
77,150
77,200
77,050
77,100
77,150
77,200
77,250
3,834
3,836
3,839
3,841
3,844
3,651
3,654
3,657
3,659
3,662
71,500
71,550
71,600
71,650
71,700
71,550
71,600
71,650
71,700
71,750
3,545
3,547
3,550
3,553
3,555
3,363
3,365
3,368
3,370
3,373
74,500
74,550
74,600
74,650
74,700
74,550
74,600
74,650
74,700
74,750
3,702
3,705
3,708
3,710
3,713
3,520
3,523
3,525
3,528
3,531
77,500
77,550
77,600
77,650
77,700
77,550
77,600
77,650
77,700
77,750
3,860
3,862
3,865
3,868
3,870
3,678
3,680
3,683
3,685
3,688
71,250
71,300
71,350
71,400
71,450
71,750
71,800
71,850
71,900
71,950
71,300
71,350
71,400
71,450
71,500
71,800
71,850
71,900
71,950
72,000
3,532
3,534
3,537
3,540
3,542
3,558
3,561
3,563
3,566
3,568
3,349
3,352
3,355
3,357
3,360
3,376
3,378
3,381
3,384
3,386
74,250
74,300
74,350
74,400
74,450
74,750
74,800
74,850
74,900
74,950
74,300
74,350
74,400
74,450
74,500
3,689
3,692
3,694
3,697
3,700
74,800
74,850
74,900
74,950
75,000
3,715
3,718
3,721
3,723
3,726
33
3,507
3,510
3,512
3,515
3,517
3,533
3,536
3,538
3,541
3,544
77,250
77,300
77,350
77,400
77,450
77,750
77,800
77,850
77,900
77,950
77,300
77,350
77,400
77,450
77,500
77,800
77,850
77,900
77,950
78,000
3,847
3,849
3,852
3,855
3,857
3,873
3,876
3,878
3,881
3,883
3,664
3,667
3,670
3,672
3,675
3,691
3,693
3,696
3,699
3,701

If Oklahoma
taxable income is:
At
least
But
less
than
$78,000
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
If Oklahoma
taxable income is:
At
least
But
less
than
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
$81,000
If Oklahoma
taxable income is:
At
least
But
less
than
$84,000
And you are:

Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
78,000
78,050
78,100
78,150
78,200
78,050
78,100
78,150
78,200
78,250
3,886
3,889
3,891
3,894
3,897
3,704
3,706
3,709
3,712
3,714
81,000
81,050
81,100
81,150
81,200
81,050
81,100
81,150
81,200
81,250
4,044
4,046
4,049
4,051
4,054
3,861
3,864
3,867
3,869
3,872
84,000
84,050
84,100
84,150
84,200
84,050
84,100
84,150
84,200
84,250
4,201
4,204
4,206
4,209
4,212
4,019
4,021
4,024
4,027
4,029
78,500
78,550
78,600
78,650
78,700
78,550
78,600
78,650
78,700
78,750
3,912
3,915
3,918
3,920
3,923
3,730
3,733
3,735
3,738
3,741
81,500
81,550
81,600
81,650
81,700
81,550
81,600
81,650
81,700
81,750
4,070
4,072
4,075
4,078
4,080
3,888
3,890
3,893
3,895
3,898
84,500
84,550
84,600
84,650
84,700
84,550
84,600
84,650
84,700
84,750
4,227
4,230
4,233
4,235
4,238
4,045
4,048
4,050
4,053
4,056
78,250
78,300
78,350
78,400
78,450
78,750
78,800
78,850
78,900
78,950
78,300
78,350
78,400
78,450
78,500
78,800
78,850
78,900
78,950
79,000
$79,000
3,899
3,902
3,904
3,907
3,910
3,925
3,928
3,931
3,933
3,936
3,717
3,720
3,722
3,725
3,727
3,743
3,746
3,748
3,751
3,754
81,250
81,300
81,350
81,400
81,450
81,750
81,800
81,850
81,900
81,950
81,300
81,350
81,400
81,450
81,500
4,057
4,059
4,062
4,065
4,067
81,800
81,850
81,900
81,950
82,000
4,083
4,086
4,088
4,091
4,093
$82,000
79,000
79,050
79,100
79,150
79,200
79,050
79,100
79,150
79,200
79,250
3,939
3,941
3,944
3,946
3,949
3,756
3,759
3,762
3,764
3,767
82,000
82,050
82,100
82,150
82,200
82,050
82,100
82,150
82,200
82,250
4,096
4,099
4,101
4,104
4,107
79,500
79,550
79,600
79,650
79,700
79,550
79,600
79,650
79,700
79,750
3,965
3,967
3,970
3,973
3,975
3,783
3,785
3,788
3,790
3,793
82,500
82,550
82,600
82,650
82,700
82,550
82,600
82,650
82,700
82,750
4,122
4,125
4,128
4,130
4,133
79,250
79,300
79,350
79,400
79,450
79,750
79,800
79,850
79,900
79,950
79,300
79,350
79,400
79,450
79,500
79,800
79,850
79,900
79,950
80,000
$80,000
3,952
3,954
3,957
3,960
3,962
3,978
3,981
3,983
3,986
3,988
3,769
3,772
3,775
3,777
3,780
3,796
3,798
3,801
3,804
3,806
82,250
82,300
82,350
82,400
82,450
82,750
82,800
82,850
82,900
82,950
82,300
82,350
82,400
82,450
82,500
82,800
82,850
82,900
82,950
83,000
$83,000
3,874
3,877
3,880
3,882
3,885
3,901
3,903
3,906
3,909
3,911
84,250
84,300
84,350
84,400
84,450
84,750
84,800
84,850
84,900
84,950
84,300
84,350
84,400
84,450
84,500
84,800
84,850
84,900
84,950
85,000
$85,000
4,214
4,217
4,219
4,222
4,225
4,240
4,243
4,246
4,248
4,251
4,032
4,035
4,037
4,040
4,042
4,058
4,061
4,063
4,066
4,069
3,914
3,916
3,919
3,922
3,924
85,000
85,050
85,100
85,150
85,200
85,050
85,100
85,150
85,200
85,250
4,254
4,256
4,259
4,261
4,264
4,071
4,074
4,077
4,079
4,082
3,940
3,943
3,945
3,948
3,951
85,500
85,550
85,600
85,650
85,700
85,550
85,600
85,650
85,700
85,750
4,280
4,282
4,285
4,288
4,290
4,098
4,100
4,103
4,105
4,108
4,109
4,112
4,114
4,117
4,120
3,927
3,930
3,932
3,935
3,937
4,135
4,138
4,141
4,143
4,146
3,953
3,956
3,958
3,961
3,964
85,250
85,300
85,350
85,400
85,450
85,750
85,800
85,850
85,900
85,950
85,300
85,350
85,400
85,450
85,500
85,800
85,850
85,900
85,950
86,000
$86,000
4,267
4,269
4,272
4,275
4,277
4,293
4,296
4,298
4,301
4,303
4,084
4,087
4,090
4,092
4,095
4,111
4,113
4,116
4,119
4,121
80,000
80,050
80,100
80,150
80,200
80,050
80,100
80,150
80,200
80,250
3,991
3,994
3,996
3,999
4,002
3,809
3,811
3,814
3,817
3,819
83,000
83,050
83,100
83,150
83,200
83,050
83,100
83,150
83,200
83,250
4,149
4,151
4,154
4,156
4,159
3,966
3,969
3,972
3,974
3,977
86,000
86,050
86,100
86,150
86,200
86,050
86,100
86,150
86,200
86,250
4,306
4,309
4,311
4,314
4,317
4,124
4,126
4,129
4,132
4,134
80,500
80,550
80,600
80,650
80,700
80,550
80,600
80,650
80,700
80,750
4,017
4,020
4,023
4,025
4,028
3,835
3,838
3,840
3,843
3,846
83,500
83,550
83,600
83,650
83,700
83,550
83,600
83,650
83,700
83,750
4,175
4,177
4,180
4,183
4,185
3,993
3,995
3,998
4,000
4,003
86,500
86,550
86,600
86,650
86,700
86,550
86,600
86,650
86,700
86,750
4,332
4,335
4,338
4,340
4,343
4,150
4,153
4,155
4,158
4,161
80,250
80,300
80,350
80,400
80,450
80,750
80,800
80,850
80,900
80,950
80,300
80,350
80,400
80,450
80,500
80,800
80,850
80,900
80,950
81,000
4,004
4,007
4,009
4,012
4,015
4,030
4,033
4,036
4,038
4,041
3,822
3,825
3,827
3,830
3,832
3,848
3,851
3,853
3,856
3,859
83,250
83,300
83,350
83,400
83,450
83,750
83,800
83,850
83,900
83,950
83,300
83,350
83,400
83,450
83,500
4,162
4,164
4,167
4,170
4,172
83,800
83,850
83,900
83,950
84,000
4,188
4,191
4,193
4,196
4,198
34
3,979
3,982
3,985
3,987
3,990
4,006
4,008
4,011
4,014
4,016
86,250
86,300
86,350
86,400
86,450
86,750
86,800
86,850
86,900
86,950
86,300
86,350
86,400
86,450
86,500
86,800
86,850
86,900
86,950
87,000
4,319
4,322
4,324
4,327
4,330
4,345
4,348
4,351
4,353
4,356
4,137
4,140
4,142
4,145
4,147
4,163
4,166
4,168
4,171
4,174

If Oklahoma
taxable income is:
And you are:
But
less
than
At
least
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
$87,000
87,000
87,050
87,100
87,150
87,200
87,050
87,100
87,150
87,200
87,250
4,359
4,361
4,364
4,366
4,369
4,176
4,179
4,182
4,184
4,187
87,500
87,550
87,600
87,650
87,700
87,550
87,600
87,650
87,700
87,750
4,385
4,387
4,390
4,393
4,395
4,203
4,205
4,208
4,210
4,213
87,250
87,300
87,350
87,400
87,450
87,750
87,800
87,850
87,900
87,950
87,300
87,350
87,400
87,450
87,500
4,372
4,374
4,377
4,380
4,382
87,800
87,850
87,900
87,950
88,000
4,398
4,401
4,403
4,406
4,408
4,189
4,192
4,195
4,197
4,200
4,216
4,218
4,221
4,224
4,226
Calculating Tax on Taxable

Income of $91,000
or more for Single
or Married Filing Separate
$4,567 plus 0.0525 over $91,000
1. Taxable

Income

2. Less - 91,000
3. Total: Subtract

Line 2 from Line 1

and enter here

=
If Oklahoma
taxable income is:
At
least
88,050
88,100
88,150
88,200
88,250
4,411
4,414
4,416
4,419
4,422
4,229
4,231
4,234
4,237
4,239
88,500
88,550
88,600
88,650
88,700
88,750
88,550
88,600
88,650
88,700
88,750
88,800
4,437
4,440
4,443
4,445
4,448
4,450
4,255
4,258
4,260
4,263
4,266
4,268
88,250
88,300
88,350
88,400
88,450
88,800
88,850
88,900
88,950
88,300
88,350
88,400
88,450
88,500
4,424
4,427
4,429
4,432
4,435
88,850
88,900
88,950
89,000
4,453
4,456
4,458
4,461
$89,000
89,000
89,050
89,100
89,150
89,200
89,250
89,300
89,350
89,400
89,450
89,500
89,550
89,600
89,650
89,700
89,750
89,800
89,850
89,900
89,950
89,050
89,100
89,150
89,200
89,250
4,464
4,466
4,469
4,471
4,474
89,300
89,350
89,400
89,450
89,500
4,477
4,479
4,482
4,485
4,487
89,550
89,600
89,650
89,700
89,750
4,490
4,492
4,495
4,498
4,500
89,800
89,850
89,900
89,950
90,000
4,503
4,506
4,508
4,511
4,513
4,242
4,245
4,247
4,250
4,252
4,271
4,273
4,276
4,279
4,281
4,284
4,287
4,289
4,292
4,294
4,297
4,300
4,302
4,305
4,308
4,310
4,313
4,315
4,318
4,321
4,323
4,326
4,329
4,331
If your Taxable Income

is $91,000 or more,
use the tax computation
worksheets.
For Single or Married
Filing Separate, use the
worksheet on the left.
4,567
Total Tax:
Add Line 4 to Line 5.
Enter total here.
This is your
Total Tax
=
Married*
filing
joint or
head of
household
Your tax is:
88,000
88,050
88,100
88,150
88,200
6.

Single or
married
filing
separate
$88,000
4. Multiply Line 3

by 0.0525

and enter here
5. Tax on

$91,000
But
less
than
And you are:
For Married Filing Joint,

Head of Household or
Qualified Widow(er),
use the worksheet on the right.
35
If Oklahoma
taxable income is:
At
least
And you are:
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
$90,000
90,000
90,050
90,100
90,150
90,200
90,050
90,100
90,150
90,200
90,250
4,516
4,519
4,521
4,524
4,527
4,334
4,336
4,339
4,342
4,344
90,500
90,550
90,600
90,650
90,700
90,550
90,600
90,650
90,700
90,750
4,542
4,545
4,548
4,550
4,553
4,360
4,363
4,365
4,368
4,371
90,250
90,300
90,350
90,400
90,450
90,750
90,800
90,850
90,900
90,950
90,300
90,350
90,400
90,450
90,500
4,529
4,532
4,534
4,537
4,540
90,800
90,850
90,900
90,950
91,000
4,555
4,558
4,561
4,563
4,566
4,347
4,350
4,352
4,355
4,357
4,373
4,376
4,378
4,381
4,384
Calculating Tax on Taxable

Income of $91,000
or more for Married Filing
Joint, Head of Household or
Qualified Widow(er)
$4,385 plus 0.0525 over $91,000
1. Taxable

Income

2. Less - 91,000
3. Total: Subtract

Line 2 from Line 1

and enter here

=
4. Multiply Line 3

by 0.0525

and enter here

5. Tax on

$91,000
4,385
6. Total Tax: Add Line 4 to Line 5.

Enter total here.

This is your Total Tax

=
Get Your Refund Faster - Use Direct Deposit!

Please complete the direct deposit box on the tax return to have your refund directly deposited
into your account at a bank or other financial institution. If you do not have your refund deposited
directly into your bank account, you will receive a debit card.

Place an X in the appropriate box as to whether the refund will be going into a checking or savings
account. Please keep in mind you will not receive notification of the deposit.
Fill out the routing number. The routing number must be nine digits. If the first two digits are not 01
through 12 or 21 through 32, the direct deposit will be rejected and the refund will be mailed instead.
Using the sample check shown below, the routing number is 120120012.
Enter your account number. The account number can be up to 17 characters (both numbers and
letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right
and leave any unused boxes blank. On the sample check shown below, the account number is
2020268620.
Please Note: The OTC is not responsible if a financial institution refuses a direct deposit. If a direct deposit is refused,
the refund will be mailed to the address shown on your tax return.
WARNING! Due to electronic banking rules, the OTC will not allow direct deposits to or through foreign financial institutions.
If you use a foreign financial institution or have a foreign address on your income tax return you will be issued a paper
check. If you have an address with an APO, FPO or DPO you are not considered to have a foreign address; your refund is
eligible for direct deposit.
1234
JOE SMITH
SUSIE SMITH
123 Main Street
Anyplace, OK 00000
Routing
Number
PAY TO THE
ORDER OF
15-0000/0000
SAMPLE
Account
Number
$
DOLLARS
ANYPLACE BANK
Anyplace, OK 00000
SAMPLE
For
:120120012 : 2020268620
Note: The routing

and account numbers
may appear in
different places on
your check.
1234
How to Contact the Oklahoma Tax Commission

Whether you need a tax form,
have a question or need further information,
there are many ways to reach us.
Visit Us on the Web!

Youll find a wealth
of information on our website,
including downloadable tax
forms, answers to
common questions, and
online filing options for both
income and business taxes!
www.tax.ok.gov
Office Locations!
Oklahoma City
2501 North Lincoln Boulevard

(405) 521-3160
Tulsa
440 South Houston, 5th Floor

(918) 581-2399
The Oklahoma Tax Commission is not required to give actual notice to taxpayers of changes in any state tax law.
36
Give Us a Call!
The Oklahoma Tax
Commission can be reached
at (405) 521-3160.
The in-state toll free number
is (800) 522-8165.
Press 0Universal
to speak
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Recycling
a representative.
Universal Recycling Symbol
(Used as a generic symbol for recycling
or to indicate that material is recyclable)
Recycling Symbol for Type-1 Pla

(polyethylene terephthalate

(high density polyethylene)

This
State
of Recycling
Oklahoma
income tax3packet
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(vinyl, polyvinyl chloride)
and form are printed on recycled papers.
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#1695#
Form 511NR - 2012
Oklahoma Nonresident/
Part-Year Income Tax Return
Your Social Security Number
Spouses Social Security Number
(joint return only)
Name and Address

Please Print or Type
If filing an Amended Return,

enclose a copy of your
Federal Amended Return
and IRS acceptance.

if this is an
amended
511NR:
If a joint return, spouses first name, middle initial and last name
Mailing address (number and street, including apartment number, rural route or PO Box)
City, State and Zip
Single
Married filing joint return (even if only one had income)
Married filing separate
If spouse is also filing,
list SSN and name in box:
Head of household with qualifying person
Qualifying widow(er) with dependent child
Please list the year spouse died in box at right:
Nonresident(s) State of Residence: ________________
Part-Year Resident(s) From ___________ to _________
Resident/Part-Year Resident/Nonresident
State of Residence: Yourself _________ Spouse _______

Place an X in this box if you do not have an Oklahoma filing
requirement and are filing for refund of State withholding.
(see instructions)
* NOTE: If claiming Special Exemption, see instructions on page 8 of 511NR Packet.
* Special
Regular
Exemptions
Filing Status

if this taxpayer
is deceased
AMENDED
RETURN!
Your first name, middle initial and last name
1
2
3

4
5

Residency
Status

if this taxpayer
is deceased
Blind
Yourself
Spouse
Add the Totals from

the 4 boxes.
Write the Total
in the box below.
Total
=
Number of dependent children
Number of other dependents
Age 65 or Over?
Note: If you may

be claimed as a
dependent on another
return, enter 0
for your regular
exemption.
Yourself
(Please see instructions)
Spouse
Please Round to Nearest Whole Dollar
Begin Here to arrive at Oklahoma Adjusted Gross Income. Lines 1-19: In the Federal column, enter the amounts from your Federal Tax Return.
See the instructions to figure the amounts to report in the Oklahoma column.
Federal Amount
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Wages, salaries, tips, etc...............................................................

Taxable interest income.................................................................
Dividend income............................................................................
Taxable refunds (state income tax)...............................................
Alimony received...........................................................................
Business income or (loss) (Federal Schedule C)..........................
Capital gains or losses (Federal Schedule D)...............................
Other gains or losses (Federal Form 4797)..................................
Taxable IRA distribution.................................................................
Taxable pensions and annuities....................................................
Rental real estate, royalties, partnerships, etc..............................
Farm income or (loss)....................................................................
Unemployment compensation.......................................................
Taxable Social Security benefits (also enter on line 2 of Sch. 511NR-B)........
Other income (identify:_________________________________)
Add lines 1 through 15..................................................................
Total Federal adjustments to income (identify:_______________)
Oklahoma source income (line 16 minus line 17)......................
Federal adjusted gross income (line 16 minus line 17).............
Oklahoma additions: Schedule 511NR-A, line 8...........................
Add lines (Federal 19 and 20) and then (Oklahoma 18 and 20)...
Oklahoma subtractions: Schedule 511NR-B, line 15.....................
Adjusted gross income: Okla. Source (line 21 minus line 22)..........
Adjusted gross income: All Sources (line 21 minus line 22) Also enter on line 25
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
Oklahoma Amount
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
#1695#
2012 Form 511NR - Nonresident/Part-Year Income Tax Return - Page 2

Your Social
Security Number:
Name(s) shown
on Form 511NR:
Oklahoma
Standard
Deduction:
25
Single or
Married Filing
Separate:

$5,950
28
Married
Filing Joint
or Qualifying
Widow(er):
$11,900
Head of
Household:

$8,700
Itemized
Deductions:
Enclose a
copy of the
Federal
Schedule
26
27
29
30
31
32
00
STOP AND READ: If line 24 is equal to or larger than line 19, complete line 33. If line 24 is smaller than line 19, see Schedule 511NR-D.
33
34
35
36
37
38
39
41
42
43
44
45
46
47
For further
information
regarding
estimated tax,
see page 4 of
511NR Packet.
00
00
If using Farm Income Averaging, enter tax from Form 573, line 22 and enter a 1 in box.
If paying the Health Savings Account additional 10% tax, add additional tax here and enter a 2 in box.
40
If filing an
amended
return,
complete
worksheet
on page 4 of
Form 511NR.
00
00
00
Adjusted gross income: All Sources (from page 1, line 24)................................... 25

Oklahoma Adjustments (Schedule 511NR-C, line 8)................................................ 26
Income after adjustments (line 25 minus line 26)..................................................... 27
00
Oklahoma standard or Federal itemized deductions.......... 28
00
Exemptions ($1,000 x number of exemptions claimed on page 1)..... 29
Total deductions and exemptions (add lines 28-29)................................................. 30
Oklahoma Taxable Income: (line 27 minus line 30)............................................... 31
Oklahoma Income Tax from Tax Table.....................................................................32
48
49
50
51
52
Oklahoma child care/child tax credit (see instructions)............................................ 33

Subtract line 33 from line 32 (This is your tax base)(Do not enter less than zero)..... 34
Federal Amount (from line 24)
Tax percentage: Oklahoma Amount (from line 23)
a)
b)

35
Oklahoma Income Tax. Multiply line 34 by line 35................................................. 36
Credit for taxes paid to another state (enclose Form 511TX) nonresidents do not qualify .37
00
00
Form 511CR - Other Credits Form - List 511CR line number claimed here:
00
00
Direct Deposit Note:
54
55
56
57
58
38
Line 36 minus lines 37 and 38 .................................. (Do not enter less than zero)... 39
Use tax due on Internet, mail order, or other out-of-state purchases while living in Oklahoma.. 40

If you certify that no use tax is due, place an X here:
Business Activity Tax (enclose Form 511-BAT)........................................................ 41
Balance (add lines 39, 40 and 41)............................................................................42
Oklahoma withholding (enclose W-2s, 1099s or withholding statement).. 43
00
2012 Oklahoma estimated tax payments........................... 44

If you are a qualified farmer, place an X here:
00
2012 payment with extension............................................. 45
00
Oklahoma earned income credit (Sch. 511NR-E, line 4).... 46
00
Total payments and credits (add lines 43-46)....................................................... 47
If line 47 is more than line 42, subtract line 42 from line 47. This is your overpayment.. 48
Amount of line 48 to be applied to 2013 estimated tax...... 49
00
Donations from your refund (Sch. 511NR-F, line 20)
... 50
00
Total deductions from refund (add lines 49 and 50)................................................. 51
Amount to be refunded (line 48 minus line 51).......................................................52
Is this refund going to or through an account that is located outside of the United States?
For Direct Deposit Information see the

511NR Packet. If you do not have your
refund deposited directly into your bank
account, you will receive a debit card.
For debit card information see All About
Refunds in the 511NR Packet.
53
%
00
00
Deposit my refund in my:
checking account
Routing
Number:
savings account
Account
Number:
00
00
00
00
00
00
00
Yes
No
If line 42 is more than line 47, subtract line 47 from line 42. This is your tax due.... 53
Donation: Eastern Red Cedar Revolving Fund......... $2 $5 $________
54
00
Donation: Public School Classroom Support Fund... $2 $5 $________

55
00
00
00
00
00
Underpayment of estimated tax interest (annualized installment method

).. 56
For delinquent payment (add penalty of 5% plus interest at 1.25% per month).. 57
Total tax, donation, penalty and interest (add lines 53-57)................................. 58
Under penalty of perjury, I declare the information contained in this document, and all
attachments and schedules, is true and correct to the best of my knowledge and belief.
Taxpayers signature
Date
Taxpayers occupation
Daytime Phone Number (optional)
Place an X in this box if the Oklahoma Tax Commission

may discuss this return with your tax preparer..................
Spousess signature
Date
Spouses occupation
A COPY OF FEDERAL RETURN

MUST BE PROVIDED.
Paid Preparers signature

Paid Preparers address and phone number
Paid Preparers PTIN
Please remit to: Oklahoma Tax Commission, P.O. Box 26800, Oklahoma City, OK 73126-0800
Date
#1695#
NOTE: Enclose this page ONLY if you have an amount shown on a schedule.
Your Social
Security Number:
Name(s) shown
on Form 511NR:
Schedule 511NR-A Oklahoma Additions

1
2
3
4
5
6
7
State and municipal bond interest .....................................

Lump sum distributions (not included in your Federal AGI).......
Federal net operating loss..................................................
Recapture depletion claimed on a lease bonus or
add back of excess Federal depletion................................
Expenses incurred to provide Okla. child care programs...
Recapture of contributions to Oklahoma 529 College
Savings Plan and OklahomaDream 529 Account(s)..........
Miscellaneous: Other additions..........................................
(enter number in box for the type of addition
)
See instructions for details on

qualifications and required enclosures.
federal amount
Total additions..................................................................
(add lines 1-7, enter total here and on line 20 of Form 511NR)
oklahoma amount
00
00
00
1
2
3
00
00
00
00
00
4
5
00
00
00
00
00
00
00
00
instructions for details on

Schedule 511NR-B Oklahoma Subtractions See
federal amount
1
2
3
Interest on U.S. government obligations............................

Taxable Social Security (from Form 511NR, line 14)............
Federal civil service retirement in lieu of social security.....
00
00
00
1
2
3
Military Retirement (see instructions for limitation).............

Oklahoma government or Federal civil service retirement
Other retirement income.....................................................
U.S. Railroad Retirement Board Benefits...........................
Additional depletion............................................................
Oklahoma net operating loss..............................................
Exempt tribal income..........................................................
Gains from the sale of exempt government obligations.....
Nonresident military wages (enclose W-2).........................
Oklahoma Capital Gain Deduction (Enclose Form 561NR)...
Miscellaneous: Other subtractions....................................
(enter number in box for the type of deduction
)
00
00
00
00
00
00
00
00
00
00
4
5
6
7
8
9
10
11
12
13
00
14
00
00
15
00
- Retirement
Claim Number:
4
5
6
7
8
9
10
11
12
13
14
15
oklahoma amount
Taxpayer Number
Spouse Number
Total subtractions.......................................................................
(add lines 1-14, enter total here and on line 22 of Form 511NR)
00
00
00
00
00
00
00
00
00
00
00
00
instructions for details on

Schedule 511NR-C Oklahoma Adjustments See
1
2
3
4
5
6
7
Military pay exclusion - Active Duty, Reserve and National Guard (not retirement) ........ 1
Qualifying disability deduction (residents and part-year residents only).......................... 2
Political contribution (limited to $100 [$200 for joint return])............................................ 3
Interest qualifying for exclusion (limited to $100 [$200 for joint return])........................... 4
Qualified adoption expense.............................................................................................. 5
Contributions to Oklahoma 529 College Savings Plan and OklahomaDream 529 Account(s) ...... 6
Miscellaneous: Other adjustments (enter number in box for the type of deduction
)... 7
00
00
00
00
00
00
00
Total Adjustments (add lines 1-7, enter total here and on line 26 of Form 511NR)....... 8
00
#1695#
Your Social
Security Number:
Name(s) shown
on Form 511NR:
Schedule 511NR-D Child Care/Child Tax Credit
See instructions for details on qualifications

and required enclosures.
If your Federal Adjusted Gross Income is $100,000 or less and you are allowed either a credit for child care expenses or the child tax
credit on your Federal return, then as a resident, part-year resident or nonresident military, you are allowed a credit against your Oklahoma tax. Your Oklahoma credit is the greater of:

20% of the credit for child care expenses allowed by the IRS Code.

Your allowed Federal credit cannot exceed the amount of your Federal tax reported on your Federal return.

or

5% of the child tax credit allowed by the IRS Code.

This includes both the nonrefundable child tax credit and the refundable additional child tax credit.
The credit must be prorated based on the ratio of Oklahoma Adjusted Gross Income to Federal Adjusted Gross Income.
If your Federal Adjusted Gross Income is greater than $100,000, no credit is allowed.
Enclose a copy of your Federal return and, if applicable, the Federal child care credit schedule.
00
00
Enter your Federal child care credit............................... 1

Multiply line 1 by 20%..................................................... 2
Enter your Federal child tax credit
(total of child tax credit & additional child tax credit)...... 3
Multiply line 3 by 5%....................................................... 4
Enter the larger of line 2 or line 4.................................................................................... 5
00
Divide the amount on line 24 of Form 511NR by the amount on line 19 of Form 511NR
Enter the percentage from the above calculation here (do not enter more than 100%)......... 6
Multiply line 5 by line 6. This is your Oklahoma child care/child tax credit.
Enter total here and on Form 511NR, line 33.................................................................. 7
1
2
3
00
00
Schedule 511NR-E Earned Income Credit
00
See instructions for details on qualifications

and required enclosures.
Residents and part-year residents are allowed a credit equal to 5% of the Earned Income Credit allowed on the Federal return.
The credit must be prorated on the ratio of Oklahoma source AGI to Federal AGI. Enclose a copy of your Federal return.
Nonresidents do not qualify.
1
2
3
Federal earned income credit.........................................................................................

Multiply line 1 by 5%.......................................................................................................
Divide the amount on line 23 of Form 511NR by the amount on line 19 of Form 511NR
Enter the percentage from the above calculation here (do not enter more than 100%)........
Oklahoma earned income credit....................................................................................

(multiply line 2 by line 3, enter total here and on line 46 of Form 511NR)
Worksheet for Amended Returns Only
00
00
1
2
00
(Form 511NR, Page 2, Line 43)
When amending Form 511NR you must adjust Form 511NR, line 43 (Oklahoma Income Tax Withheld) by
subtracting any previous overpayments or adding any tax previously paid. Use worksheet below.
1. Oklahoma income tax withheld

2. Amount paid with the original return plus additional paid after it was filed
(Do not include payments of underpayment of estimated tax interest)
00
00
3. Add lines 1 and 2
00
4. Overpayment, if any, shown on original return or as previously adjusted by Oklahoma
00
5. Subtract line 4 from line 3. Enter here and on line 43 of the amended Form 511NR
00
#1695#
Your Social
Security Number:
Name(s) shown
on Form 511NR:
Schedule 511NR-F Donations from Refund
This schedule allows you to make a donation from your refund to a variety of Oklahoma organizations. Information regarding each program, their mission, how funds are utilized, and their mailing address are shown in Schedule 511NR-F Information. If you are not receiving a refund, but would like to
make a donation to one of these organizations, Schedule 511NR-F Information lists the mailing address to mail your donation to the organization. If you
are not receiving a refund and wish to donate to the Eastern Red Cedar Revolving Fund or the Public School Classroom Support Fund, please see line
54 or 55 of Form 511NR.
Place an X in the box associated with the dollar amount you wish to have deducted from your refund and donated to that organization. Then carry that
figure over into the column at the right. When you carry your figure back to line 50 of Form 511NR, please list the line number of the organization to
which you donated. If you donate to more than one organization, please write a 99 in the box at line 50 of Form 511NR.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Oklahoma Wildlife Diversity Program................

$2 $5 $
Low Income Health Care Fund..........................
$2 $5 $
Oklahoma Breast and Cervical Cancer Fund....
$2 $5 $
Support of Programs for Volunteers to Act
as Court Appointed Special Advocates
for Abused or Neglected Children.....................
$2 $5 $
Oklahoma Pet Overpopulation Fund.................
$2 $5 $
Support of the Oklahoma National Guard.........
$2 $5 $
Oklahoma Leukemia and Lymphoma Fund.......
$2 $5 $
Support of Programs for Regional Food Banks
in Oklahoma......................................................
$2 $5 $
Support of Folds of Honor Scholarship Program
$2 $5 $
Y.M.C.A. Youth and Government Program........
$2 $5 $
Multiple Sclerosis Society Fund........................
$2 $5 $
Support Oklahoma Honor Flights......................
$2 $5 $
Eastern Red Cedar Revolving Fund..................
$2 $5 $
Support of Domestic Violence and Sexual
Assault Services................................................
$2 $5 $
Support of Volunteer Fire Departments.............
$2 $5 $
Oklahoma Lupus Revolving Fund.....................
$2 $5 $
Oklahoma Sports Eye Safety Program.............
$2 $5 $
Historic Greenwood District Music Festival Fund...
$2 $5 $
Public School Classroom Support Fund............
$2 $5 $
.... 1
.... 2
.... 3
00
00
00
.... 4
.... 5
.... 6
.... 7
00
00
00
00
.... 8
.... 9
.. 10
.. 11
.. 12
.. 13
00
00
00
00
00
00
.. 14
.. 15
.. 16
.. 17
.. 18
.. 19
00
00
00
00
00
00
Total donations (add lines 1-19, enter total here and on line 50 of Form 511NR)...... 20
00
Schedule 511NR-F: Information

1- Oklahoma Wildlife Diversity Program
The Oklahoma Wildlife Diversity Program is funded primarily by concerned Oklahomans. All donations provide for a variety of projects,
including research on Texas horned lizards and other rare wildlife,
wildlife observation activities, such as statewide educational workshops, informational brochures and posters, and management of a
bat cave purchased with previous program donations. If you are not
receiving a refund, you may still support Oklahoma wildlife by sending a donation to: Wildlife Diversity Program, 1801 North Lincoln,
Oklahoma City, OK 73105.
3- Oklahoma Breast and Cervical Cancer Fund

You may donate for the benefit of breast and cervical cancer early
detection, public education and research. Your donation will be
placed in a fund to be used for the purpose of funding programs to
increase knowledge of breast and cervical cancer risk and prevention
and provide mammograms, pap tests and biopsies for low-income
women. If you are not receiving a refund, you may still donate. Mail
your contribution to: Oklahoma State Department of Health, Breast
and Cervical Cancer Revolving Fund, 1000 NE 10th Street, Oklahoma City, OK 73152.
2- Low Income Health Care Fund

Oklahomans helping each other is what the Indigent (Low Income)
Health Care Fund is all about. Donations made to the fund are used
to help provide medical and dental care for needy children and
families. Every dollar you donate goes directly for health care costs.
If you are not receiving a refund, you may contribute toward indigent
health care by sending a donation to: Oklahoma Department of Human Services, Revenue Processing Unit, Re: Indigent Health Care
Revolving Fund, P.O. Box 248893, Oklahoma City, OK 73124.
4- Support for Programs for Volunteers to Act as Court Appointed Special Advocates for Abused or Neglected Children
You may donate from your tax refund to support programs for volunteers to act as Court Appointed Special Advocates for abused or neglected children. Donations will be placed in the Income Tax Checkoff
Revolving Fund for Court Appointed Special Advocates. Monies will
be expended by the Office of the Attorney General for the purpose of
providing grants to the Oklahoma CASA Association. If you are not
receiving a refund, you may still donate. Mail your contribution to:
Oklahoma CASA Association, Inc., P.O. Box 54946, Oklahoma City,
OK 73154.
NOTE: Do NOT enclose this page with Form 511NR.
Schedule 511NR-F: Information

5- Oklahoma Pet Overpopulation Fund
12- Support Oklahoma Honor Flights
6- Support of the Oklahoma National Guard
13- Eastern Red Cedar Revolving Fund
You may donate from your tax refund for the benefit of the Oklahoma Pet
Overpopulation Fund. Monies placed in this fund will be expended for the
purpose of developing educational programs on pet overpopulation and
for implementing spay/neuter efforts in this state. If you are not receiving a refund, you may still donate. Mail your contribution to: Oklahoma
Department of Agriculture, Food and Forestry, Animal Industry Division,
2800 North Lincoln Blvd., Oklahoma City, OK 73105.
You have the opportunity to donate from your tax refund for the benefit of
providing financial relief to qualified members of the Oklahoma National
Guard and their families. Donations will be placed in the Income Tax
Checkoff Revolving Fund for the Support of the Oklahoma National
Guard Relief Program. Monies, to assist Oklahoma National Guard
members and their families with approved hardship expenses, will be expended by the Military Department. If you are not receiving a refund, you
may still donate. Please mail your contribution to: Operation Homefront
Task Force, 3501 Military Circle, Oklahoma City, OK 73111-4398.
7- Oklahoma Leukemia and Lymphoma Fund
the Oklahoma Leukemia and Lymphoma Revolving Fund. Monies from
the fund will be used by the State Department of Health for the purpose of
supporting voluntary health agencies dedicated to curing Leukemia, Lymphoma, Hodgkins Disease, and Myeloma and to improving the quality of
life of patients and their families. If you are not receiving a refund, you
may still donate. Please mail your contribution to: State Department of
Health, Oklahoma Leukemia and Lymphoma Revolving Fund - 228, P.O.
Box 268823, Oklahoma City, OK 73152-8823.
8- Support of Programs for Regional Food Banks

in Oklahoma
You may donate from your tax refund for the benefit of the Regional Food
Bank of Oklahoma and the Community Food Bank of Eastern Oklahoma
(Oklahoma Food Banks). The Oklahoma Food Banks are the largest
hunger-relief organizations in the state - distributing food to charitable and
faith-based feeding programs throughout all 77 counties in Oklahoma.
Your donation will be used to help provide food to the more than 500,000
Oklahomans at risk of hunger on a daily basis. If you are not receiving
a refund, you may still donate by mailing your contribution to: Oklahoma
Department of Human Services, Revenue Processing Unit, Re: Programs
for OK Food Banks, P.O. Box 248893, Oklahoma City, OK 73124.
9- Support of Folds of Honor Scholarship Program
You have the opportunity to donate from your tax refund to support the
Folds of Honor Foundation. Folds of Honor is a 501(c)(3) charitable organization that provides post-secondary educational scholarships for children and spouses of military service men and women killed or disabled
while serving in the war in Iraq or Afghanistan. If you are not receiving
a refund, you may still donate. Mail your contribution to: Folds of Honor
Foundation, 5800 North Patriot Drive, Owasso, OK 74055.
10- Y.M.C.A. Youth and Government Program
the Oklahoma chapter of the Y.M.C.A. Youth and Government program.
Monies donated will be expended by the State Department of Education
for the purpose of providing grants to the Program so young people may
be educated regarding government and the legislative process. If you
are not receiving a refund, you may still donate. Mail your contribution to:
Oklahoma State Department of Education, Y.M.C.A. Youth and Government Program, Office of the Comptroller, 2500 North Lincoln Boulevard,
Room 415, Oklahoma City, OK 73105-4599.
11- Multiple Sclerosis Society Fund
You may donate for the benefit of research toward a cure for Multiple
Sclerosis. Your donation will be placed in a fund for the purpose of providing grants to the Multiple Sclerosis Society for purposes of mobilizing
people and resources to drive research for a cure and to address the
challenges of everyone affected by multiple sclerosis. If you are not
receiving a refund, you may still donate. Mail your contribution to: Oklahoma State Department of Health, Multiple Sclerosis Society Revolving
Fund, P.O. Box 268823, Oklahoma City, OK 73126-8823.
You have the opportunity to donate any amount of your tax refund to support Oklahoma Honor Flights. Oklahoma Honor Flights is a 501(c)(3) notfor-profit organization that transports Oklahoma World War II veterans to
Washington, D.C. to visit the memorial dedicated to honor their service
and sacrifice. If you are not receiving a refund, you may still donate. Mail
your contribution to: Oklahoma Honor Flights, P.O. Box 10492, Midwest
City, OK 73140.
Help stimulate rural development, improve public health and enhance
wildlife habitat by donating to the Eastern Red Cedar Revolving Fund.
The Fund was established to promote the harvesting and utilization of
eastern red cedar trees and to promote the marketing, research and education efforts concerning the tree and eastern red cedar products. Monies
donated may be expended by the State Board of Agriculture as directed
by the Eastern Red Cedar Registry Board. You can also mail a contribution to: Eastern Red Cedar Revolving Fund, Oklahoma Department of
Agriculture, Food and Forestry, 2800 North Lincoln Boulevard, Oklahoma
City, OK 73105.
14- Support of Domestic Violence and Sexual Assault Services
You may donate from your tax refund for the benefit of domestic violence
and sexual assault services in Oklahoma that have been certified by
the Attorney General. Your donation will be used to provide grants to
domestic violence and sexual assault service providers for the purpose
of providing domestic violence and sexual assault services in Oklahoma.
The term services includes but is not limited to programs, shelters or
a combination thereof. If you are not receiving a refund, you may still
donate. Mail your contribution to: Attorney General, Domestic Violence
and Sexual Assault Services Fund, 313 NE 21st Street, Oklahoma City,
OK 73105.
15- Support of Volunteer Fire Departments
You may donate from your tax refund for the benefit of volunteer fire
departments in Oklahoma. Your donation will be used to provide grants to
volunteer fire departments in this state for the purpose of purchasing bunker gear, wildland gear and other protective clothing. If you are not receiving a refund, you may still donate. Mail your contribution to: Oklahoma
State Fire Marshal, Attn: Volunteer Fire Department Fund, 2401 NW 23rd
Street, Suite 4, Oklahoma City, OK 73107.
16- Oklahoma Lupus Revolving Fund
You may donate from your refund for the benefit of the Oklahoma Lupus
Revolving Fund. Monies from the fund will be used by the State Department of Health to provide grants to the Oklahoma Medical Research
Foundation for the purpose of funding research into treating and curing
lupus in this state. If you are not receiving a refund, you may still donate.
Mail your contribution to: State Department of Health, Lupus Revolving
Fund, P.O. Box 268823, Oklahoma City, OK 73152-8823.
17- Oklahoma Sports Eye Safety Program
You may donate from your refund for the benefit of the Oklahoma Sports
Eye Safety Program. Your donation will be used by the State Department
of Health to establish a sports eye safety grant program for the purchase
and distribution of sports eye safety programs and materials to Oklahoma classrooms and sports eye safety protective wear to children age
18 and under. Monies will also be used to explore opportunities to utilize
nonprofit organizations to provide such safety information or equipment.
If you are not receiving a refund, you may still donate. Mail your contribution to: State Department of Health, Sports Eye Safety Fund, P.O. Box
268823, Oklahoma City, OK 73152-8823.
18 - Historic Greenwood District Music Festival Fund
With part of your tax refund you can support music festivals in the Historic
Greenwood District of Tulsa. Your donation will be used by the Oklahoma
Historical Society to assist with music education, public concerts, and a
celebration of Tulsas and Oklahomas musical heritage. You may also
mail your contributions to: Greenwood District Music Festival Fund, Oklahoma Historical Society, 800 Nazih Zuhdi Dr., Oklahoma City, OK 73105.
19 - Public School Classroom Support Fund
Donations to the Public School Classroom Support Revolving Fund will

be used by the State Board of Education to provide one or more grants
annually to public school classroom teachers. Grants will be used by the
classroom teacher for supplies, materials, or equipment for the class or
classes taught by the teacher. Grant applications will be considered on a
statewide competitive basis. You may also mail a donation to: Oklahoma
State Board of Education, Public School Classroom Support Fund, Office
of the Comptroller, 2500 North Lincoln Boulevard, Room 415, Oklahoma
City, OK 73105-4599.

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511 NRPKT

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Includes Form 511NR

(Nonresident and Part-Year

Instructions for completing

Generally, your return must be

Want your refund faster?

See page 36 for Direct Deposit information.

How nonresidents and part-year

The Oklahoma taxable income of a part-year

Whats New in the 2012 Oklahoma Tax Packet?

An Oklahoma resident is a person domiciled in this state

A donation may be made from your tax refund to the following:

Support of Domestic Violence and Sexual Assault Services

See Form 511NR, pages 5 and 6 for more information. A

A part-year resident is an individual whose domicile was

A nonresident is an individual whose domicile was not in

IRC - Internal Revenue Code

Members of the Armed Forces...

Residency is established according to military domicile as

OTC - Oklahoma Tax Commission

When the spouse of a military member is a civilian and

Schedule 511NR-A Instructions............................... 16-17

A nonresident who is stationed in Oklahoma on active

Schedule 511NR-C Instructions............................... 21-24

Net Operating Loss .................................................. 5-6

Top of Form Instructions.......................................... 7-8

Form 511NR: Select Line Instructions .................... 9-15

Schedule 511NR-B Instructions............................... 18-21

Schedule 511NR-D Instructions............................... 24

Tax Table ................................................................... 25-35

Who Must File?

Nonresident Spouse of United

Under the Federal Military Spouses Residency Relief Act

Every part-year resident, during the period of residency,

the spouse is in Oklahoma to be with the servicemember; and

The What is Oklahoma Source Income? section on

If you do have an Oklahoma filing requirement, but do

If all of the income earned in Oklahoma is protected

Social Security Number (SSN)

Frequently Asked Questions (FAQs) relating to Individual

the servicemember is present in Oklahoma in

Paper checks are not your only option when paying

Log on to www.tax.ok.gov and visit the

Other tax types are also accepted through this

Estimated Income Tax

What Is Oklahoma Source Income?

You must make equal* quarterly estimated tax payments

1. 70% of your current years tax liability, or

Form OW-8-ES, for filing estimated tax payments, will be

The sources of income taxable to a nonresident are:

Income received from all sources of wagering,

What Is Oklahoma Source Income?

Personal service business income earned by

(1) Salaries, wages and commissions for work performed in Oklahoma.

(1) All income reported on your Federal return for

(4) Distributive share from Sub-chapter S Corporations doing business in Oklahoma.*

The Oklahoma source income of a resident filing with a

(5) Net rents and royalties from real and tangible

(6) Gains from the sales or exchanges of real and

(2) the Oklahoma source income for the period you

(7) Income received from all sources of wagering,

While living in Oklahoma, if you purchased

* This includes Limited Liability Companies (LLCs).

File and Pay Today!